2019 - 1st Quarter Financial Statements by City of Temple

FIRST QUARTER FINANCIAL STATEMENTS 2018/ 19 Prepared by the

Finance Department

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

QUARTERLY FINANCIAL STATEMENTS For the three months ended 12.31.18 Prepared by:

City of Temple, Finance Department

Traci L. Barnard, CPA

Melissa A. Przybylski, CPA

Director of Finance

Assistant Director of Finance

Stacey Reisner, CPA

Jennifer Emerson

Treasury/Grants Manager

Director of Budget

Sherry M. Pogor

Erica Glover

Financial Analyst

Senior Accountant

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

TABLE OF CONTENTS Page

Exhibit/Table

Introductory Section – Transmittal Letter .................................................................................................. 9

Financial Section – General Fund Comparative Balance Sheets.................................................................. 14

A-1

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Actual and Budget...................................................... 16

A-2

Schedule of Revenues – Actual and Budget........................................... 17

A-3

Schedule of Expenditures – Actual and Budget ...................................... 19

A-4

Detail Schedule of Expenditures – Actual and Budget............................ 21

A-5

Water and Wastewater Fund Statement of Net Position ....................................................................... 26

B-1

Statements of Revenues, Expenses, and Changes in Fund Net Position ...................................................... 28

B-2

Comparative Schedule of Operating Revenues ..................................... 29

B-3

Comparative Schedule of Operating Expenses by Department...................................................................................... 30

B-4

Comparative Statement of Revenues and Expenses – Actual and Budget................................................................................ 32

QUARTERLY FINANCIAL STATEMENTS – FOR THE THREE MONTHS ENDED 12.31.18

B-5

TABLE OF CONTENTS Page

Exhibit/Table

Special Revenue Funds Hotel-Motel Tax Fund – Comparative Balance Sheets ………...................................................... 34

C-1

Statement of Revenues, Expenditures, and Changes in Fund Balance – Actual and Budget ...……........................................... 35

C-2

Detail Schedule of Expenditures – Actual and Budget ………................ 36

C-3

Drainage Fund – Comparative Balance Sheets ……......................................................... 37

D-1

Statement of Revenues, Expenditures, and Changes in Fund Balance – Actual and Budget ……............................................. 38

D-2

Capital Projects Schedule of Capital Projects Bond Proceeds & Related Expenditures – Summary of all Bond Issues .................................................................. 40

E-1

Utility System Revenue Bonds 2006, 2008, 2010, 2015 & 2017............ 41

E-2

Combination Tax & Revenue Certificates of Obligation Bonds 2012, 2014, 2016, 2018 .…..…………………………….…….... 42

E-3

Reinvestment Zone No. 1 Combination Tax & Revenue Certificates of Obligation Bonds 2013 ................................................ 43

QUARTERLY FINANCIAL STATEMENTS – FOR THE THREE MONTHS ENDED 12.31.18

E-4

TABLE OF CONTENTS Page

Exhibit/Table

Capital Projects (Continued) Schedule of Capital Projects Bond Proceeds & Related Expenditures (Continued) – Parks General Obligation Bonds 2015……........................................... 44

E-5

Combination Tax & Revenue Certificates of Obligation Bonds 2017…. 45

E-6

SECO LoanSTAR Loan Program ………………………………………....46

E-7

Reinvestment Zone No. 1 Tax Increment Revenue Bonds 2018……....47

E-8

Capital Improvement Program – Projects Underway/Scheduled ............................................................. 48

E-9

Projects Underway/Scheduled – Detail ................................................ 49

E-10

Project Status {Based on $’s}................................................................ 58

E-11

Project Status {Based on # of Projects} ............................................... 59

E-12

Project Status {Based on Funding Source}........................................... 60

E-13

Project Status {Based on Completion Date} ......................................... 61

E-14

Investments Schedule of Investment Allocations ..................................................... 65

F-1

Investment Portfolio – Marked to Market ............................................ 66

F-2

Carrying Value and Fair Value Comparison ........................................ 67

F-3

QUARTERLY FINANCIAL STATEMENTS – FOR THE THREE MONTHS ENDED 12.31.18

TABLE OF CONTENTS Page

Exhibit/Table

Supplemental Financial Information Tables Fund Balance – General Fund ................................................................ 71

Schedule of Expenditures of Federal and State Awards......................... 72

Schedule of Expenditures of Federal and State Awards – By Project Type .................................................................................... 74

III

Hotel/Motel Tax Receipts – By Reporting Entity ..................................... 75

Historical Sales Tax Revenue – By Month .............................................. 76

Parks Escrow Funds – By Addition Name .............................................. 77

Strategic Investment Zones Redevelopment Grants and Incentive Programs within Strategic Investment Zones (SIZ) ....................................................... 80

VII

Strategic Investment Zone Map (SIZ) ..................................................... 81

QUARTERLY FINANCIAL STATEMENTS – FOR THE THREE MONTHS ENDED 12.31.18

TRANSMITTAL LETTER February 21, 2019

Honorable Mayor and Council Members City of Temple, Texas We are pleased to submit the Quarterly Financial Statements for the General Fund, Water and Sewer Fund, and Special Revenue Funds of the City of Temple, Texas for the three months ended December 31, 2018. These financial statements were prepared by the Finance Department of the City of Temple. The key criteria by which internal interim reports are evaluated are their relevance and usefulness for purposes of management control, which include planning future operations as well as evaluating current financial status and results to date. Continual efforts are made to assure that accounting and related interim information properly serves management needs. Because managerial styles and perceived information needs vary widely, appropriate internal interim reporting is largely a matter of professional judgment rather than one set forth in Governmental Accounting and Financial Reporting Standards. Currently, there is no Generally Accepted Accounting Principles (GAAP) for government interim financial statements. These financial statements have been compiled in accordance with standards the Finance Department considered to be applicable and relevant for the City of Temple’s interim financial reports. The Finance Department has also followed standards established by the American Institute of Certified Public Accountants in compiling these financial statements.

THREE-MONTH REVIEW GENERAL FUND – The amount of revenues from various sources for the three months ended December 31, 2018, as compared to the FY 2019 amended budget, is shown in the following table (presented in thousands):

Amended Budget

Actual Revenues: Taxes Franchise fees Licenses and permits Intergovernmental Charges for services Fines Interest and other Total revenues

Percent of Budget

15,339 1,764 234 14 6,318 430 374

36,499 7,103 909 50 26,587 2,209 1,631

42% 25% 26% 29% 24% 19% 23%

24,474

74,988

33%

QUARTERLY FINANCIAL STATEMENTS – FOR THE THREE MONTHS ENDED 12.31.18

TRANSMITTAL LETTER Revenues compared to the amended budget for FY 2019 are at 33% with 25% of the year completed. A detail of the revenues as compared to budget is shown below: % of Budget 70.51% 24.77% 27.25% 24.84% 25.70% 28.63% 23.76% 19.45% 22.93%

Revenues Ad valorem taxes Sales tax receipts Other taxes Franchise fees Licenses and permits Intergovernmental revenues Charges for services Fines Interest and other

Expenditures by major function for the three months ended December 31, 2018, as compared to the FY 2019 amended budget are shown in the following table (presented in thousands):

Amended Budget

Actual Expenditures: General government Public safety Highways and streets Sanitation Parks and recreation Education Airport Debt Service: Principal Interest

4,421 9,441 952 1,853 2,181 474 634

27 4

Total expenditures

19,986

Percent of Budget

17,979 34,429 3,871 6,715 10,771 1,844 2,381

25% 27% 25% 28% 20% 26% 27%

135 16

20% 24%

78,140

26%

Expenditures compared to the amended budget are at 26% with 25% of the year complete. Detail is provided below: Expenditures Personnel Operations Capital Debt service

% of Budget 23.80% 24.77% 54.30% 20.35%

Detail of expenditures begins on page 19, Exhibit A-4 and A-5.

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

TRANSMITTAL LETTER WATER/WASTEWATER FUND – Operating revenue has decreased by $1,073,405 over the same time period as last fiscal year. Operating expenses increased by $52,750 compared to the same period of last fiscal year. First quarter financials for this fund begin on page 26.

HOTEL-MOTEL FUND – The Hotel-Motel Fund is reported beginning on page 34. This special revenue fund is used to account for the levy and utilization of the hotel-motel room tax.

DRAINAGE FUND – Drainage Fund is reported beginning on page 37. This special revenue fund was created in fiscal year 1999 to account for recording revenues and expenditures addressing the storm water drainage needs of our community. The City Council extended the ordinance on September 18, 2003, establishing the drainage fund for an additional five years. On September 4, 2008, Council amended the ordinance removing the 5-year sunset provision from the ordinance. The ordinance was also amended to remove the calculation of the fees from the ordinance and set the fees by resolution.

CAPITAL PROJECTS – The City of Temple has in the past and is currently investing heavily in improving infrastructure. This section contains detailed schedules that review current capital projects funded by bond proceeds and begins on page 40. Also included in this section, is a detailed listing of current projects in the City’s capital improvement program.

INVESTMENTS/CASH MANAGEMENT – All of the City’s cash and investments are maintained in a pool that is available for use by all funds. Interest earnings are allocated based on cash amounts in individual funds in a manner consistent with legal requirements. Investments are made in accordance with the Comprehensive Policy adopted by the City on August 24, 2018. The City’s primary investment objectives, in order of priority, are as follows: Safety Liquidity Yield As of December 31, 2018, the City had cash and investments with a carrying value of $188,608,779 and a fair value of $191,114,488. Total interest earnings for the three months ended are $1,022,830. The investment schedules presented in Exhibit F-1 through F-3 are prepared in accordance with Generally Accepted Accounting Principles (GAAP).

QUARTERLY FINANCIAL STATEMENTS – FOR THE THREE MONTHS ENDED 12.31.18

TRANSMITTAL LETTER The investment portfolio complies with the City’s Investment Policy and Strategy and the Public Funds Investment Act, Chapter 2256, Texas Government Code, as amended. We are investing municipal funds in accordance with our investment policy using basically four of our investment type options.  Triple A rated (AAA) investment pools  Money market sweep accounts Money market deposit accounts Certificates of deposits Details of our current investment portfolio begin on page 65, Exhibit F-1 through F-3.

SUPPLEMENTAL INFORMATION – This section has details of General Fund balances and designations (page 71). Also in this section is a schedule of federal and state grants, a detailed schedule of historical sales tax revenue by month, a schedule of Hotel/Motel receipts by month, and a schedule of parks escrow funds.

CONCLUSION – I want to take time to thank the Finance Department staff for their hard work in preparing these financial statements particularly Assistant Director of Finance, Melissa Przybylski, CPA; Treasury/Grants Manager, Stacey Reisner, CPA; Director of Budget, Jennifer Emerson; Financial Analyst, Sherry Pogor; and Senior Accountant, Erica Glover for their excellent work and efforts.

Respectively submitted,

Traci L. Barnard, CPA Director of Finance

QUARTERLY FINANCIAL STATEMENTS – FOR THE THREE MONTHS ENDED 12.31.18

GENERAL FUND FINANCIALS

The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in other funds.

CITY OF TEMPLE, TEXAS GENERAL FUND COMPARATIVE BALANCE SHEETS December 31, 2018 and 2017 Increase FY 2019

FY 2018

(Decrease)

ASSETS Cash

Investments

5,850

5,700

150

38,334,343

39,245,690

(911,347)

State sales tax

1,786,879

1,721,105

65,774

Accounts

1,365,861

1,510,366

(144,505)

Ad valorem taxes

3,572,852

3,610,876

(38,024)

333,985

319,870

Receivables (net of allowance for estimated uncollectible):

Inventories Prepaid items

14,115

572,614

623,511

(50,897)

45,972,384

47,037,118

(1,064,734)

266,133

187,952

Public safety

30,798

30,984

(186)

R.O.W. Escrow

22,238

91,864

(69,626)

422,076

376,472

45,604

Total current assets

Restricted cash and investments: Drug enforcement

Parks Escrow

{Table VI, pg. 77}

Rob Roy MacGregor Trust - Library

7,481

8,483

Total restricted cash and investments

748,726

695,755

TOTAL ASSETS

$ 46,721,110

$ 47,732,873

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

78,181

(1,002) 52,971 $ (1,011,763)

Exhibit A-1

Increase FY 2019

FY 2018

(Decrease)

LIABILITIES AND FUND BALANCES Liabilities: Vouchers payable

Retainage payable Accrued payroll Deposits

5,628,303

5,100,932

527,371

5,884

2,670,511

2,490,656

179,855

39,327

42,638

(3,311)

3,545,267

3,583,291

(38,024)

22,238

13,774

8,464

Deferred revenues: Ad valorem taxes R.O.W. Escrow Parks Escrow Electric franchise Gas franchise Other Total liabilities

457,401

376,472

80,929

1,760,445

1,725,863

34,582

211,647

199,528

12,119

360,356

171,278

189,078

14,701,379

13,704,432

996,947

492,994

432,639

60,355

241,001

163,594

77,407

30,643

30,909

Fund Balance: Nonspendable: Inventories and prepaid items Restricted for: Drug enforcement Public safety Rob Roy MacGregor Trust - Library Municipal court Vital statistics preservation Public education channel

(266)

8,590

9,925

(1,335)

320,950

615,493

(294,543)

3,050

144,338

147,256

3,050 (2,918)

Assigned to: Technology replacement

234,640

189,225

Capital projects

915,630

1,819,483

20,132,300

5,255,592

4,941,288

314,304

27,779,728

28,482,112

(702,384)

4,240,003

5,546,329

(1,306,326)

{Table I, pg. 71}

Unassigned: Budgeted decrease in fund balance Total fund balance Excess revenues over expenditures YTD TOTAL LIABILITIES AND FUND BALANCES

46,721,110

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

47,732,873

45,415 (903,853)

(1,011,763)

CITY OF TEMPLE, TEXAS

Exhibit A-2

GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - ACTUAL AND BUDGET For the three months ended December 31, 2018 (With comparative amounts for the three months ended December 31, 2017) FY 2019

FY 2018

Analytical $ Increase

Percent Actual

Budget

(Decrease)

of Budget

Actual

Prior yr.

Revenues: Taxes

Franchise fees Licenses and permits Intergovernmental Charges for services

15,339,091

$ 36,498,625

42.03%

$ 15,410,244

1,764,362

7,103,030

24.84%

1,650,955

(71,153)

233,697

909,250

25.70%

160,823

72,874

14,398

50,285

28.63%

25,576

(11,178)

113,407

6,318,436

26,587,467

23.76%

5,947,524

Fines

429,524

2,208,553

19.45%

432,145

(2,621)

Interest and other

374,023

1,631,047

22.93%

389,490

(15,467)

24,473,531

74,988,257

32.64%

24,016,757

456,774

General government

4,420,730

17,979,301

24.59%

3,939,048

481,682

Public safety

9,440,590

34,429,109

27.42%

8,550,603

889,987

952,357

3,870,671

24.60%

848,008

Sanitation

1,853,086

6,714,524

27.60%

2,118,761

(265,675)

Parks and recreation

2,180,689

10,771,418

20.25%

2,200,321

(19,632)

Education

474,418

1,843,555

25.73%

437,851

36,567

Airport

633,741

2,380,903

26.62%

618,179

15,562

Principal

26,791

134,876

19.86%

12,845

13,946

Interest

3,926

16,072

24.43%

948

2,978

19,986,328

78,140,429

25.58%

18,726,564

1,259,764

4,487,203

(3,152,172)

5,290,193

(1,506,800)

0.00%

(693,114)

35.67%

(6,732)

0.00%

256,136

(256,136)

(2,103,420)

11.75%

256,136

(503,336)

4,240,003

(5,255,592)

5,546,329

(1,306,326)

27,779,728

28,482,112

(702,384)

32,019,731

$ 22,524,136

$ 34,028,441

$ (2,008,710)

Total revenues

370,912

Expenditures:

Highways and streets

104,349

Debt Service:

Total expenditures Excess (deficiency) of revenues over expenditures

(802,990)

Other financing sources (uses): Transfers out: Debt Service Capital Projects - Designated

(247,200)

Grant Fund

Lease Proceeds

Total other financing sources (uses)

(247,200)

103,226

(247,200) -

Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses Fund balance, beginning of period Fund balance, end of period

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS

Exhibit A-3

GENERAL FUND SCHEDULE OF REVENUES - ACTUAL AND BUDGET For the three months ended December 31, 2018 (With comparative amounts for the three months ended December 31, 2017) FY 2019

FY 2018

Analytical $ Increase

Percent Actual

Budget

of Budget

(Decrease) Actual

Prior yr.

Taxes: Ad valorem: Property, current year Property, prior year Penalty and interest Total ad valorem taxes

9,670,762

$ 13,527,275

71.49%

$ 10,010,721

21,383

141,350

15.13%

25,846

(339,959) (4,463)

9,159

90,000

10.18%

11,631

(2,472)

9,701,304

13,758,625

70.51%

10,048,198

(346,894)

271,256

Non-property taxes: City sales

5,580,567

22,530,000

24.77%

5,309,311

Mixed beverage

{Table V, pg. 76}

46,905

155,000

30.26%

40,495

6,410

Occupation

10,315

40,000

25.79%

12,240

(1,925)

Bingo

15,000

0.00%

5,637,787

22,740,000

24.79%

5,362,046

275,741

15,339,091

36,498,625

42.03%

15,410,244

(71,153)

Electric franchise

812,569

3,445,000

23.59%

735,013

77,556

Gas franchise

216,122

560,000

38.59%

178,839

37,283

95,502

380,000

25.13%

98,385

(2,883)

Total non-property taxes Total taxes

Franchise Fees:

Telephone franchise Cable franchise

180,000

835,821

21.54%

194,000

(14,000)

Water/Sewer franchise

448,965

1,795,859

25.00%

430,352

18,613

11,204

86,350

12.98%

14,366

(3,162)

1,764,362

7,103,030

24.84%

1,650,955

113,407

142,679

605,500

23.56%

53,407

89,272

Electrical permits and licenses

6,964

36,000

19.34%

21,428

(14,464)

Mechanical

5,548

18,000

30.82%

16,909

(11,361)

24,837

96,000

25.87%

32,256

(7,419)

Other Total franchise fees Licenses and permits: Building permits

Plumbing permit fees Other Total licenses and permits

53,669

153,750

34.91%

36,823

16,846

233,697

909,250

25.70%

160,823

72,874

Intergovernmental revenues: Federal grants

5,220

100.00%

14,713

(9,493)

State grants

0.00%

1,685

(1,685)

State reimbursements

8,352

0.00%

9,178

36,713

25.00%

9,178

14,398

50,285

28.63%

25,576

Department of Civil Preparedness Total intergovernmental revenues

(11,178) (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS

Exhibit A-3

GENERAL FUND

(Continued)

SCHEDULE OF REVENUES - ACTUAL AND BUDGET For the three months ended December 31, 2018 (With comparative amounts for the three months ended December 31, 2017) FY 2019

FY 2018

Analytical $ Increase

Percent Actual Library fees

Budget

5,933

(Decrease)

of Budget

25,500

23.27%

Actual $

Prior yr.

5,979

(46)

Recreational entry fees

13,287

104,500

12.71%

18,822

(5,535)

Summit recreational fees

91,717

405,800

22.60%

87,542

4,175

109,929

842,080

13.05%

126,121

(16,192)

34,000

0.00%

174

478,820

0.04%

893

Golf course revenues Swimming pool Lions Junction water park

(719)

Sammons indoor pool

12,898

90,100

14.32%

12,395

503

Vital statistics

24,946

115,000

21.69%

24,468

478

Police revenue

340,909

985,757

34.58%

354,674

1,057,476

4,310,357

24.53%

1,037,191

9,482

40,000

23.71%

11,276

(13,765)

Contractual services -proprietary fund Curb and street cuts Other

20,285 (1,794)

1,365

80,000

1.71%

212

1,153

1,388,095

5,641,221

24.61%

1,282,997

105,098

Solid waste collection - commercial

852,170

3,351,342

25.43%

805,237

46,933

Solid waste collection - roll-off

767,531

2,710,527

28.32%

657,914

109,617

Landfill contract

506,560

2,441,794

20.75%

490,659

15,901

Airport sales and rental

596,628

2,270,196

26.28%

619,851

(23,223)

7,724

22,000

35.11%

9,830

(2,106)

200,428

1,215,500

16.49%

199,298

1,130

26,891

80,732

33.31%

26,792

Solid waste collection - residential

Subdivision fees Recreational services Fire department Reinvestment Zone reimbursements

304,293

1,342,241

22.67%

175,373

128,920

6,318,436

26,587,467

23.76%

5,947,524

370,912

287,435

1,479,853

19.42%

297,340

(9,905)

Animal pound

9,493

49,000

19.37%

12,678

(3,185)

Over parking

3,575

20,000

17.88%

129,021

659,700

19.56%

122,127

6,894

429,524

2,208,553

19.45%

432,145

(2,621)

Total charges for services Fines: Court

Administrative fees Total fines

3,575

Interest and other: Interest

155,906

793,500

19.65%

97,627

58,279

Lease and rental

48,075

177,380

27.10%

104,024

(55,949)

Sale of fixed assets

39,998

136,900

29.22%

16,954

23,044

3,355

53,026

6.33%

25,096

(21,741)

16,588

18,033

91.99%

18,033

(1,445)

25,899

86,390

29.98%

25,554

84,202

365,818

23.02%

102,202

374,023

1,631,047

22.93%

389,490

Total revenues $ 24,473,531

$ 74,988,257

32.64%

$ 24,016,757

Insurance claims Payment in lieu of taxes Building rental BOA bldg. Other Total interest and other

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

345 (18,000) (15,467) $

456,774

CITY OF TEMPLE, TEXAS

Exhibit A-4

GENERAL FUND SCHEDULE OF EXPENDITURES- ACTUAL AND BUDGET For the three months ended December 31, 2018 (With comparative amounts for the three months ended December 31, 2017) FY 2019

FY 2018

Analytical $ Increase

Percent Actual

Budget

(Decrease)

of Budget

Actual

Prior yr.

General government: City council City manager Administrative services

53,335 400,903 -

215,269

24.78%

1,425,337

28.13%

24,150

29,185

160,461

240,442

0.00%

82,759

(82,759)

Finance

432,594

1,729,350

25.01%

409,669

22,925

Purchasing

129,523

575,779

22.50%

109,580

19,943

City secretary

114,849

505,397

22.72%

125,948

(11,099)

Special services

189,877

1,796,096

10.57%

304,748

(114,871)

Legal

235,826

963,696

24.47%

235,318

508

City planning

181,142

711,381

25.46%

176,500

4,642

Information technology services

999,333

3,031,224

32.97%

914,085

85,248

Human resources

223,517

1,000,757

22.33%

241,302

(17,785)

Economic development

665,249

2,521,213

26.39%

453,904

211,345

Fleet services

223,888

1,223,784

18.29%

280,556

(56,668)

Inspections/Permits

168,031

631,985

26.59%

132,617

35,414

Facility services

402,663

1,648,033

24.43%

287,451

115,212

4,420,730

17,979,301

24.59%

3,939,048

481,682

208,741

826,304

25.26%

245,304

5,354,072

18,282,290

29.29%

4,463,367

Public safety: Municipal court Police Animal control Fire Communications Code compliance

136,418

566,851

24.07%

137,983

3,250,239

12,529,150

25.94%

3,205,056

235,223

940,894

25.00%

248,564

(36,563) 890,705 (1,565) 45,183 (13,341)

255,897

1,283,620

19.94%

250,329

5,568

9,440,590

34,429,109

27.42%

8,550,603

889,987

Street

670,564

2,800,165

23.95%

607,424

63,140

Traffic signals

113,209

440,447

25.70%

92,236

20,973

Engineering

168,584

630,059

26.76%

148,348

20,236

952,357

3,870,671

24.60%

848,008

104,349

1,853,086

6,714,524

27.60%

2,118,761

Highways and streets:

Sanitation:

(265,675) (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS

Exhibit A-4

GENERAL FUND

(Continued)

SCHEDULE OF EXPENDITURES- ACTUAL AND BUDGET For the three months ended December 31, 2018 (With comparative amounts for the three months ended December 31, 2017) FY 2019

FY 2018

Analytical $ Increase

Percent Actual

Budget

(Decrease)

of Budget

Actual

Prior yr.

Parks and recreation: Administration Parks Recreation Golf course

626,827

22.40%

1,016,979

140,430

4,707,460

21.60%

1,005,717

150,458

(10,028)

731,045

4,027,691

18.15%

740,112

(9,067)

11,262

292,235

1,409,440

20.73%

304,034

(11,799)

2,180,689

10,771,418

20.25%

2,200,321

(19,632)

Library:

474,418

1,843,555

25.73%

437,851

36,567

Airport:

633,741

2,380,903

26.62%

618,179

15,562

30,717

150,948

20.35%

13,793

16,924

$ 19,986,328

$ 78,140,429

25.58%

$ 18,726,564

$ 1,259,764

Debt service: Totals

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS GENERAL FUND DETAILED SCHEDULE OF EXPENDITURES - ACTUAL AND BUDGET For the three months ended December 31, 2018 (With comparative amounts for the three months ended December 31, 2017)

Exhibit A-5

FY 2019

Actual General government: City council: Personnel services Operations

City manager: Personnel services Operations Capital outlay

Administrative services: Personnel services Operations Capital outlay

Finance: Personnel services Operations Capital outlay

Purchasing: Personnel services Operations Capital outlay

City secretary: Personnel services Operations Capital outlay

Special services: Personnel services Operations Capital outlay (Contingency)

Legal: Personnel services Operations Capital outlay

City planning: Personnel services Operations Capital outlay

FY 2018

Percent of Budget

Budget

3,320 50,015 53,335

Actual

35,740 179,529 215,269

9.29% 27.86% 24.78%

230,774 43,139 126,990 400,903

1,153,835 144,512 126,990 1,425,337

20.00% 29.85% 100.00% 28.13%

142,773 12,346 5,342 160,461

88,001 30,793 121,648 240,442

0.00% 0.00% 0.00% 0.00%

57,668 21,440 3,651 82,759

(57,668) (21,440) (3,651) (82,759)

281,673 150,921 432,594

1,139,573 589,777 1,729,350

24.72% 25.59% 0.00% 25.01%

257,618 131,845 20,206 409,669

24,055 19,076 (20,206) 22,925

123,843 5,680 129,523

557,840 17,939 575,779

22.20% 31.66% 0.00% 22.50%

94,773 5,360 9,447 109,580

29,070 320 (9,447) 19,943

104,651 10,198 114,849

422,439 82,958 505,397

24.77% 12.29% 0.00% 22.72%

100,331 10,337 15,280 125,948

4,320 (139) (15,280) (11,099)

120,989 68,888 189,877

353,012 778,359 664,725 1,796,096

34.27% 8.85% 0.00% 10.57%

146,984 157,764 304,748

(25,995) (88,876) (114,871)

215,596 20,230 235,826

858,623 105,073 963,696

25.11% 19.25% 0.00% 24.47%

204,282 18,995 12,041 235,318

11,314 1,235 (12,041) 508

169,824 11,318 181,142

669,720 41,661 711,381

25.36% 27.17% 0.00% 25.46%

150,814 17,785 7,901 176,500

19,010 (6,467) (7,901) 4,642 (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

3,016 21,134 24,150

Analytical $ Increase (Decrease) Prior yr.

304 28,881 29,185

Exhibit A-5 (Continued)

FY 2019

Actual Information technology services: Personnel services Operations Capital outlay

Human resources: Personnel services Operations Capital outlay

Economic development: Operations

Fleet services: Personnel services Operations Capital outlay

Inspections/Permits: Personnel services Operations Capital outlay

Facility services: Personnel services Operations Capital outlay Total general government Public safety: Municipal court: Personnel services Operations Capital outlay

Police: Personnel services Operations Capital outlay

Animal control: Personnel services Operations Capital outlay

368,455 620,537 10,341 999,333

Budget $

FY 2018

Percent of Budget

Actual

1,510,201 1,502,770 18,253 3,031,224

24.40% 41.29% 56.65% 32.97%

150,344 73,173 223,517

645,518 342,621 12,618 1,000,757

23.29% 21.36% 0.00% 22.33%

151,251 76,884 13,167 241,302

(907) (3,711) (13,167) (17,785)

665,249 665,249

2,521,213 2,521,213

26.39% 26.39%

453,904 453,904

211,345 211,345

205,118 18,770 223,888

1,076,642 95,442 51,700 1,223,784

19.05% 19.67% 0.00% 18.29%

230,558 26,501 23,497 280,556

(25,440) (7,731) (23,497) (56,668)

129,508 10,712 27,811 168,031

524,128 48,047 59,810 631,985

24.71% 22.29% 46.50% 26.59%

115,416 12,445 4,756 132,617

14,092 (1,733) 23,055 35,414

181,573 112,572 108,518 402,663 4,420,730

828,643 558,199 261,191 1,648,033 17,979,301

21.91% 20.17% 41.55% 24.43% 24.59%

166,650 119,242 1,559 287,451 3,939,048

14,923 (6,670) 106,959 115,212 481,682

182,668 13,387 12,686 208,741

740,742 72,875 12,687 826,304

24.66% 18.37% 99.99% 25.26%

175,166 13,117 57,021 245,304

7,502 270 (44,335) (36,563)

3,765,171 560,759 1,028,142 5,354,072

15,448,328 1,762,109 1,071,853 18,282,290

24.37% 31.82% 95.92% 29.29%

3,776,037 512,589 174,741 4,463,367

(10,866) 48,170 853,401 890,705

85,876 22,732 27,810 136,418

437,544 96,928 32,379 566,851

19.63% 23.45% 85.89% 24.07%

97,962 21,015 19,006 137,983

(12,086) 1,717 8,804 (1,565) (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

328,071 469,195 116,819 914,085

Analytical $ Increase (Decrease) Prior yr. $

40,384 151,342 (106,478) 85,248

Exhibit A-5 (Continued)

FY 2019

Actual Fire: Personnel services Operations Capital outlay

Communications: Operations

Code compliance: Personnel services Operations Capital outlay Total public safety Highways and streets: Streets: Personnel services Operations Capital outlay

Traffic signals: Personnel services Operations Capital outlay

Engineering: Personnel services Operations Capital outlay Total highways and streets Sanitation: Personnel services Operations Capital outlay Total sanitation Parks and recreation: Administration Personnel services Operations Capital outlay

2,818,336 243,964 187,939 3,250,239

Budget $

FY 2018

Percent of Budget

Actual

11,224,974 1,089,166 215,010 12,529,150

25.11% 22.40% 87.41% 25.94%

235,223 235,223

940,894 940,894

25.00% 25.00%

248,564 248,564

(13,341) (13,341)

178,663 37,548 39,686 255,897 9,440,590

692,746 382,317 208,557 1,283,620 34,429,109

25.79% 9.82% 19.03% 19.94% 27.42%

175,892 24,758 49,679 250,329 8,550,603

2,771 12,790 (9,993) 5,568 889,987

277,770 290,713 102,081 670,564

1,229,901 1,297,183 273,081 2,800,165

22.58% 22.41% 37.38% 23.95%

282,104 320,927 4,393 607,424

(4,334) (30,214) 97,688 63,140

95,198 18,011 113,209

345,634 94,813 440,447

27.54% 19.00% 0.00% 25.70%

77,611 14,535 90 92,236

17,587 3,476 (90) 20,973

123,386 14,237 30,961 168,584 952,357

496,313 102,785 30,961 630,059 3,870,671

24.86% 13.85% 100.00% 26.76% 24.60%

119,236 24,630 4,482 148,348 848,008

4,150 (10,393) 26,479 20,236 104,349

665,454 1,098,294 89,338 1,853,086

2,765,787 3,850,399 98,338 6,714,524

24.06% 28.52% 90.85% 27.60%

605,989 1,100,872 411,900 2,118,761

59,465 (2,578) (322,562) (265,675)

100,305 40,125 140,430

403,181 223,646 626,827

24.88% 17.94% 0.00% 22.40%

103,009 37,294 10,155 150,458

(2,704) 2,831 (10,155) (10,028) (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

2,818,084 253,770 133,202 3,205,056

Analytical $ Increase (Decrease) Prior yr. $

252 (9,806) 54,737 45,183

Exhibit A-5 (Continued)

FY 2019

Actual Parks Personnel services Operations Capital outlay

Actual

21.76% 14.59% 55.28% 21.60%

439,973 286,251 4,821 731,045

2,417,056 1,555,664 54,971 4,027,691

18.20% 18.40% 8.77% 18.15%

448,356 262,381 29,375 740,112

(8,383) 23,870 (24,554) (9,067)

192,730 99,505 292,235 2,180,689

808,698 497,516 103,226 1,409,440 10,771,418

23.83% 20.00% 0.00% 20.73% 20.25%

171,417 95,816 36,801 304,034 2,200,321

21,313 3,689 (36,801) (11,799) (19,632)

Library: Personnel services Operations Capital outlay Total library

311,695 162,723 474,418

1,260,534 583,021 1,843,555

24.73% 27.91% 0.00% 25.73%

263,144 170,431 4,276 437,851

48,551 (7,708) (4,276) 36,567

Airport: Personnel services Operations Capital outlay Total airport

162,206 459,540 11,995 633,741

887,239 1,449,669 43,995 2,380,903

18.28% 31.70% 27.26% 26.62%

218,943 397,838 1,398 618,179

(56,737) 61,702 10,597 15,562

26,791 3,926 30,717 19,986,328

134,876 16,072 150,948 78,140,429

19.86% 24.43% 20.35% 25.58%

12,845 948 13,793 18,726,564

Golf course Personnel services Operations Capital outlay Total parks and recreation

Debt service: Principal Interest Total debt service Total

Percent of Budget

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

428,791 406,304 170,622 1,005,717

Analytical $ Increase (Decrease) Prior yr.

1,849,237 2,372,502 485,721 4,707,460

Recreation Personnel services Operations Capital outlay

402,403 346,056 268,520 1,016,979

Budget

FY 2018

(26,388) (60,248) 97,898 11,262

13,946 2,978 16,924 $ 1,259,764

WATER & WASTEWATER ENTERPRISE FUND FINANCIALS

The Water & Wastewater Fund is to account for the provision of water and wastewater services to the residents of the City. All activities necessary to provide such services are accounted for in this fund, including but not limited to administration, operation, maintenance, financing and related debt services, billing and collection.

CITY OF TEMPLE, TEXAS

Exhibit B-1

WATER AND WASTEWATER ENTERPRISE FUND STATEMENT OF FUND NET POSITION December 31, 2018 and 2017 Increase FY 2019

FY 2018

(Decrease)

ASSETS Current assets: Cash

Investments

7,650

5,125

2,525

27,986,742

32,785,702

2,140,657

1,495,708

644,949

Accounts receivable

564,784

146,192

418,592

Inventories

298,196

285,924

12,272

8,400

9,000

(600)

31,006,429

34,727,651

(3,721,222)

4,646,875

4,397,609

249,266

748,965

721,423

27,542

25,498,163

43,185,395

(17,687,232)

30,894,003

48,304,427

(17,410,424)

3,238,061

2,583,946

654,115

196,156,933

188,575,591

7,581,342

Buildings

48,838,737

47,931,635

907,102

Machinery and equipment

12,874,772

11,134,762

1,740,010

261,108,503

250,225,934

10,882,569

(122,588,179)

(115,735,439)

(6,852,740)

59,075,048

43,252,616

15,822,432

Net property and equipment

197,595,372

177,743,111

19,852,261

Total assets

259,495,804

260,775,189

(1,279,385)

2,018,621

2,339,477

(320,856)

499,673

444,307

55,366

Deferred amounts of changes in assumptions

60,797

774,284

(713,487)

Difference in expected and actual experience

136,497

13,488

123,009

Customer receivables

Prepaid items Total current assets

(4,798,960)

Restricted cash and investments: Revenue bond debt service Customer deposits Construction account

Property and equipment: Land Improvements other than buildings

Less accumulated depreciation Construction in progress

DEFERRED OUTFLOWS OF RESOURCES Deferred amounts on refunding Deferred amounts of contributions

Total deferred outflows of resources

2,715,588

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

3,571,556

(855,968)

Exhibit B-1

Increase FY 2019

FY 2018

(Decrease)

LIABILITIES Current liabilities: Vouchers & contracts payable

6,155,773

7,662,742

(1,506,969)

Retainage payables

148,329

146,057

2,272

Accrued payroll

282,822

244,162

38,660

70,641

6,657,565

8,123,602

748,965

721,423

27,542

15,613,472

15,207,649

405,823

709,344

172,499

536,845

Deferred revenue Total current liabilities Liabilities payable from restricted assets: Customers deposits Vouchers & contracts payable Retainage payables Accrued interest - revenue bonds Current maturities of long-term liabilities

(1,466,037)

724,275

676,809

47,466

6,016,895

5,950,000

66,895

23,812,951

22,728,380

1,084,571

103,285,000

109,295,000

(6,010,000)

Long-term liabilities, less current maturities: Revenue bonds payable Vacation and sick leave payable

346,027

2,927,428

4,000,525

Other post-employment benefits payable

785,048

737,386

47,662

Net supplemental death benefits payable

252,091

14,418 7,159,587

28,216 7,725,409

Net pension liability

Notes payable Premium on bonds payable Discount on bonds payable

(713,445)

(1,073,097)

(13,798) (565,822)

(771,820)

58,375

114,056,154 144,526,670

121,360,743 152,212,725

Difference in projected and actual investment earnings

490,452

Total deferred inflows of resources

490,452

110,082,188

102,222,860

7,859,328

3,922,600 3,025,200

3,720,800 4,943,155

201,800 (1,917,955)

117,029,988 164,282

110,886,815 1,247,205

6,143,173 (1,082,923)

$ 262,211,392

$ 264,346,745

Total liabilities

(7,304,589) (7,686,055)

DEFERRED INFLOWS OF RESOURCES

NET POSITION Invested in capital assets, net of related debt Restricted for debt service Unrestricted Total net position Net income {YTD} Total liabilities and net position

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

(2,135,353) 27

CITY OF TEMPLE, TEXAS WATER AND WASTEWATER ENTERPRISE FUND STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION For the three months ended December 31, 2018 (With comparative amounts for the three months ended December 31, 2017)

Exhibit B-2

Increase FY 2019

FY 2018

(Decrease)

Operating revenues: Water service

Sewer service Other Total operating revenues

3,756,149

4,669,995

(913,846)

3,002,994

3,129,151

(126,157)

517,044

550,446

(33,402)

7,276,187

8,349,592

(1,073,405)

Operating expenses: Personnel services

1,384,801

1,321,327

Supplies

389,893

471,362

(81,469)

Repairs and maintenance

271,307

265,996

5,311

Depreciation

1,756,301

1,686,502

69,799

Other services and charges

3,515,806

3,520,171

(4,365)

7,318,108

7,265,358

52,750

Total operating expenses Operating income

(41,921)

63,474

1,084,234

(1,126,155)

Nonoperating revenues (expenses): Interest income

299,779

243,638

56,141

Interest expense

(96,671)

(94,808)

1,863

203,108

148,830

54,278

161,187

1,233,064

(1,071,877)

3,095

14,141

(11,046)

164,282

1,247,205

(1,082,923)

117,029,988

110,886,815

$ 117,194,270

$ 112,134,020

Total nonoperating revenues (expenses) Income before transfers and contributions Contributions from TxDot Change in net position Net position, beginning of period Net position, end of period

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

6,143,173 $

5,060,250

CITY OF TEMPLE, TEXAS WATER AND WASTEWATER ENTERPRISE FUND COMPARATIVE SCHEDULE OF OPERATING REVENUES For the three months ended December 31, 2018 (With comparative amounts for the three months ended December 31, 2017)

Exhibit B-3

Increase FY 2019

FY 2018

(Decrease)

Current water service: Residential

Commercial

1,725,638

2,279,952

(554,314)

1,620,329

1,944,508

(324,179)

Wholesale

209,552

219,293

(9,741)

Effluent

200,630

226,242

(25,612)

3,756,149

4,669,995

(913,846)

Residential

1,743,834

1,714,416

29,418

Commercial

1,259,160

1,414,735

(155,575)

3,002,994

3,129,151

(126,157)

39,745

42,315

(2,570)

116,096

114,774

1,322

Reconnect fees

74,710

72,015

2,695

Tap fees

57,271

57,572

207,206

22,016

56,564

(34,548)

517,044

550,446

(33,402)

Total water service Current sewer service:

Total sewer service Other: Transfers and rereads Penalties

Panda reimbursements Other sales Total other Total operating revenues

7,276,187

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

8,349,592

(301) -

(1,073,405)

CITY OF TEMPLE, TEXAS WATER AND WASTEWATER ENTERPRISE FUND COMPARATIVE SCHEDULE OF OPERATING EXPENSES BY DEPARTMENT For the three months ended December 31, 2018 (With comparative amounts for the three months ended December 31, 2017)

Exhibit B-4

Increase FY 2019

FY 2018

(Decrease)

Administrative: Personnel services Supplies Repairs and maintenance

175,279 11,573

162,771 2,143

12,508 9,430

655

387

268

1,543,693

1,431,514

112,179

1,731,200

1,596,815

134,385

Personnel services

274,876

301,679

(26,803)

Supplies

223,244

325,042

(101,798)

98,223

104,648

(6,425)

574,557

674,886

(100,329)

1,170,900

1,406,255

(235,355)

Other services and charges Water treatment and production:

Repairs and maintenance Other services and charges Distribution system: Personnel services

292,640

280,024

12,616

Supplies

55,694

55,596

Repairs and maintenance

88,625

90,092

Other services and charges

(1,467)

25,243

24,855

388

462,202

450,567

11,635

105,191

93,941

11,250

52,322

48,685

3,637

Metering: Personnel services Supplies Repairs and maintenance

5,798

5,546

252

79,129

75,915

3,214

242,440

224,087

18,353

292,626

279,767

12,859

Supplies

43,233

29,810

13,423

Repairs and maintenance

58,100

45,099

13,001

Other services and charges

44,261

19,369

24,892

438,220

374,045

64,175

2,811

993,243

1,000,680

(7,437)

996,054

1,000,680

(4,626)

Other services and charges Wastewater collection system: Personnel services

Wastewater treatment and disposal: Supplies Other services and charges

(Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

WATER AND WASTEWATER ENTERPRISE FUND COMPARATIVE SCHEDULE OF OPERATING EXPENSES BY DEPARTMENT For the three months ended December 31, 2018 (With comparative amounts for the three months ended December 31, 2017)

(Continued)

Increase FY 2019

FY 2018

(Decrease)

Water collection offices: Personnel services

Supplies

142,724

1,943

Repairs and maintenance Other services and charges

128,404

9,095

14,320 (7,152)

17,025

19,400

(2,375)

251,430

288,678

(37,248)

413,122

445,577

(32,455)

17,429

19,734

(2,305)

368

194

174

758

(758)

1,760

1,289

19,557

21,975

(2,418)

84,036

55,007

29,029

1,516

797

719

Water purchasing: Personnel services Supplies Repairs and maintenance Other services and charges

471

Environmental programs: Personnel services Supplies Repairs and maintenance Other services and charges

Depreciation Totals

2,490

2,985

88,112

58,855

29,257

1,756,301

1,686,502

69,799

7,318,108

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

7,265,358

(495)

52,750

CITY OF TEMPLE, TEXAS WATER AND WASTEWATER ENTERPRISE FUND COMPARATIVE STATEMENT OF REVENUES & EXPENSES ACTUAL AND BUDGET For the three months ended December 31, 2018 (With comparative amounts for the three months ended December 31, 2017)

Exhibit B-5

FY 2019 Actual Operating revenues: Water service Sewer service Effluent Other Total operating revenues Operating expenses: Personnel services Supplies Repairs and maintenance Depreciation Other services and charges Total operating expenses

Budget

FY 2018 % of Budget

Actual

3,555,519 $ 18,574,662 3,002,994 12,881,780 200,630 1,050,000 517,044 2,112,159 7,276,187 34,618,601

19.14% 23.31% 19.11% 24.48% 21.02%

1,384,801 389,893 271,307 1,756,301 3,515,806 7,318,108

5,856,520 2,007,065 1,353,024 7,000,000 13,737,169 29,953,778

Operating income

(41,921)

Nonoperating revenues (expenses): Interest income Interest expense Total nonoperating revenues (expenses) Income before transfers and contributions Contributions from TxDot Net income

4,443,753 $ 18,147,198 3,129,151 12,701,253 226,242 775,000 550,446 2,051,826 8,349,592 33,675,277

24.49% 24.64% 29.19% 26.83% 24.79%

23.65% 19.43% 20.05% 25.09% 25.59% 24.43%

1,321,327 471,362 265,996 1,686,502 3,520,171 7,265,358

5,399,757 1,834,203 1,347,818 6,600,000 13,540,524 28,722,302

24.47% 25.70% 19.74% 25.55% 26.00% 25.30%

63,474 (81,469) 5,311 69,799 (4,365) 52,750

4,664,823

-0.90%

1,084,234

4,952,975

21.89%

(1,126,155)

299,779 (96,671)

1,301,823 -

23.03% 0.00%

243,638 (94,808)

752,914 (4,728,699)

32.36% 2.00%

56,141 1,863

203,108

1,301,823

148,830

(3,975,785)

54,278

161,187

5,966,646

1,233,064

977,190

(1,071,877)

3,095

155,349

1.99%

14,141

629,006

2.25%

(11,046)

6,121,995

1,606,196

164,282 $

Budget

FY 19 vs. FY 18 Increase (Decrease)

% of Budget

1,247,205 $

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

(888,234) (126,157) (25,612) (33,402) (1,073,405)

(1,082,923)

SPECIAL REVENUE FUND FINANCIALS

Special Revenue Fund is used to account for specific revenue that are legally restricted to expenditures for particular purposes.

Hotel-Motel Fund: To account for the levy and utilization of the hotel-motel room tax. State law requires that the revenue from this tax be used for advertising and promotion of the City.

Drainage Fund: To account for the levy and assessment of the drainage fee.

CITY OF TEMPLE, TEXAS

Exhibit C-1

HOTEL-MOTEL FUND COMPARATIVE BALANCE SHEETS December 31, 2018 and 2017 Increase FY 2019

FY 2018

(Decrease)

ASSETS Cash

Investments

4,600

1,542,878

166,500

123,918

13,865

14,386

6,450

18,561 $ 1,721,535

18,561 $ 1,710,793

10,742

64,366

Accounts receivable Inventories Prepaid items Museum collection Total assets

4,600 1,511,559

(31,319) 42,582 (521) -

LIABILITIES AND FUND BALANCES Liabilities: Vouchers payable Accrued payroll Deposits Total liabilities

143,011 73,943

78,645 68,571

5,372

53,504

47,108

6,396

270,458

194,324

76,134

20,315

20,836

(521)

1,068,838

1,074,507

(5,669)

Fund Balance: Nonspendable: Inventories and prepaid items Restricted for: Promotion of tourism Budgeted decrease in fund balance Total fund balance Excess revenues over expenditures YTD Total liabilities and fund balances

355,410

386,240

(30,830)

1,444,563

1,481,583

(37,020)

6,514 $ 1,721,535

34,886 $ 1,710,793

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

(28,372) 10,742

CITY OF TEMPLE, TEXAS

Exhibit C-2

HOTEL-MOTEL FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - ACTUAL AND BUDGET For the three months ended December 31, 2018 (With comparative amounts for the three months ended December 31, 2017) FY 2019

FY 2018

Analytical Increase

Percent Actual

Budget

(Decrease)

of Budget

Actual

Prior year

Revenues: Taxes City

County

396,592

$ 1,472,500

26.93%

74,438

100.00%

340,496 73,307

56,096 1,131

131,948

368,500

35.81%

120,225

11,723

16,981

90,100

18.85%

9,943

7,038

Charges for services Civic center and Visitor center Museum Interest and other

6,928

27,600

25.10%

23,462

(16,534)

626,887

2,033,138

30.83%

567,433

59,454

Civic center

279,839

1,130,911

24.74%

272,377

7,462

Railroad museum

196,759

576,133

34.15%

117,149

79,610

Tourism marketing

142,894

677,978

21.08%

156,366

(13,472)

806

3,262

24.71%

264

28.41%

620,373

2,388,548

25.97%

545,892

74,481

Total revenues Expenditures:

Debt Service: Principal Interest Total expenditures

806

Excess (deficiency) of revenues over expenditures

6,514

(355,410)

21,541

(15,027)

0.00%

13,345

0.00%

13,345

6,514

(355,410)

34,886

(28,372) (37,020)

Other financing sources (uses): Lease Proceeds Total other financing sources (uses) Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses Fund balance, beginning of period Fund balance, end of period

1,444,563

1,481,583

$ 1,451,077

$ 1,089,153

$ 1,516,469

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

(65,392)

CITY OF TEMPLE, TEXAS

Exhibit C-3

HOTEL-MOTEL FUND DETAILED SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL For the three months ended December 31, 2018 (With comparative amounts for the three months ended December 31, 2017) FY 2019

FY 2018

Analytical Increase

Percent Actual

Budget

(Decrease)

of Budget

Actual

Prior yr.

Civic center: Personnel services

697,270

26.46%

Operations

184,503 78,162

300,729

25.99%

186,121 80,022

(1,618) (1,860)

Capital outlay

17,174

132,912

12.92%

6,234

10,940

279,839

1,130,911

24.74%

272,377

7,462

Personnel services

71,556

312,586

22.89%

70,612

944

Operations

43,722

175,766

24.88%

34,644

9,078

Capital outlay

81,481

87,781

92.82%

11,893

69,588

196,759

576,133

34.15%

117,149

79,610

Personnel services

51,887

233,900

22.18%

39,868

12,019

Operations

85,087

438,078

19.42%

107,469

(22,382)

5,920

6,000

98.67%

9,029

(3,109)

142,894

677,978

21.08%

619,492

$ 2,385,022

25.97%

Railroad museum:

Tourism marketing:

Capital outlay Totals

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

156,366 $

545,892

(13,472) $

73,600

CITY OF TEMPLE, TEXAS

Exhibit D-1

DRAINAGE FUND COMPARATIVE BALANCE SHEETS December 31, 2018 and 2017 Increase FY 2019

FY 2018

$ 2,419,371

$ 2,101,812

(Decrease)

ASSETS Investments Accounts receivable Total assets

317,559

114,837

114,311

$ 2,534,208

$ 2,216,123

318,085

526

958,440

$ 1,308,637

(350,197)

50,574

46,261

1,009,014

1,354,898

958,443

671,814

286,629

1,185,113

1,143,485

41,628

2,143,556

1,815,299

328,257

LIABILITIES AND FUND BALANCES Liabilities: Vouchers payable Accrued payroll Total liabilities

4,313 (345,884)

Fund balance: Committed to: Drainage Budgeted decrease in fund balance Total fund balance Excess revenues over expenditures YTD Total liabilities and fund balances

(618,362) $ 2,534,208

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

(954,074) $ 2,216,123

335,712 $

318,085

CITY OF TEMPLE, TEXAS

Exhibit D-2

DRAINAGE FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - ACTUAL AND BUDGET For the three months ended December 31, 2018 (With comparative amounts for the three months ended December 31, 2017) FY 2019

FY 2018

Analytical $ Increase

Percent Actual

Budget

(Decrease)

of Budget

Actual

Prior yr.

Revenues: Drainage fee - commercial Drainage fee - residential

327,671

$ 1,310,000

25.01%

326,489

1,182

333,568

1,410,000

23.66%

343,354

(9,786)

Interest and other

10,537

34,500

30.54%

19,659

(9,122)

Total revenues

671,776

2,754,500

24.39%

689,502

(17,726)

196,846

1,030,622

19.10%

190,781

6,065

Expenditures: Drainage Personnel services Operations Capital outlay Total expenditures

72,865

588,404

12.38%

76,238

(3,373)

1,020,427

2,056,418

49.62%

1,376,557

(356,130)

1,290,138

3,675,444

35.10%

1,643,576

(353,438)

Excess (deficiency) of revenues over expenditures

(618,362)

(920,944)

(954,074)

335,712

(264,169)

0.00%

(264,169)

0.00%

(1,185,113)

2,143,556

958,443

Other financing sources (uses): Transfers out - Debt Service Fund Total other financing uses Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses Fund balance, beginning of period Fund balance, end of period

(618,362) 2,143,556 $ 1,525,194

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

(954,074)

335,712

1,815,299 $

861,225

328,257 $

663,969

CAPITAL PR OJECTS

The Capital Projects Fund is used to account for financial resources to be used for the acquisition or construction of major capital.  New construction, expansion, renovation or replacement project for an existing facility or facilities. The project must have a total costs of at least $10,000 over the life of the project. Project costs can include the cost of land, engineering, architectural planning and contractual services.  Purchase of major equipment (assets) costing $10,000 or more with a useful lie of at least 10 years.  Major maintenance or rehabilitation project for existing facilities with a cost of $10,000 or more and an economic life of at least 10 years.

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES As of Decemer 31, 2018

Exhibit E-1

Issue Proceeds

Adjusted Bond Fund Revenues

Total Project Costs (1)

$ 115,590,344

$ 122,279,085

$ 121,128,994

Remaining Funds (2)

Exhibit

Bond Issue

Focus of Issue

E-2

2006, 2008, 2010, 2015, & 2017 Utility Revenue Bond Issue (Fund 561)

Various Utility Infrastructure Improvements

E-3

2012, 2014, 2016 & 2018 Combination Tax & Revenue Certificates of Obligation Bond Issue (Fund 365)

Street Improvements

84,948,791

91,567,611

89,919,773

1,647,838

E-4

2013 Combination Tax & Revenue Certificates of Obligation Bond Issue (Fund 795)

Various Reinvestment Zone Infrastructure Improvements

25,313,032

25,548,917

25,417,076

131,841

E-5

2015 Parks General Obligation Bond Issue (Fund 362)

Parks Infrastructure Improvements

27,786,449

28,233,358

27,867,297

366,061

E-6

2017 Combination Tax & Revenue Certificates of Obligation Bond Issue (Fund 353)

Drainage Improvements

4,049,422

6,652,702

6,544,728

107,974

E-7

2017 LoneSTAR Loan (Fund 358)

Facility Improvements

2,803,109

2,802,359

750

E-8

2018 Reinvestment Zone No. 1 Tax Increment Revenue Bond Issue (Fund 795)

Various Reinvestment Zone Infrastructure Improvements

24,179,452

24,321,449

24,179,451

141,998

$ 284,670,599

$ 301,406,231

$ 297,859,678

1,150,091

3,546,553

Note (1) Total project costs include costs incurred, encumbered and estimated costs to complete. Note (2) Remaining funds represent funds that are available for allocation to projects.

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS

Exhibit E-2

SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES UTILITY SYSTEM REVENUE BONDS 2006, 2008, 2010, 2015 & 2017 - WATER/SEWER CAPITAL PROJECTS FUND 561 For the period beginning October 11, 2006 and ending December 31, 2018 Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/18

$ (1)

Estimated Costs to Complete Projects

96,649,500

Prior Issues FY 2007 - FY 2017

14,458,689

Intent to Reimburse {FY 2019 Issuance}

10,020,805

Issuance Premium

$ 121,128,994

$ 109,190,000 2,000,000 6,400,344

Interest Income

(2)

2,758,602

Reimbursement Received from TxDOT

1,930,139 $ 122,279,085

***Detail of Construction Costs*** BUDGET

ACTUAL

Adjustments Original Project Bond Issue Costs

to Original

Budget *

CIP Management Cost

Adjusted

Budget

1,194,609

Budgeted -

1,194,609

885,435

Total Costs

Estimated

Total

Incurred &

Costs to

Designated

Encumbered $

Complete

1,194,609

Project Cost -

1,194,609

885,435

822,261

63,174

885,435

66,722,996

Completed Projects - Prior to FY 2019

76,795,849

(10,072,853)

66,722,996

Loop 363/31st Street Utility Relocation

3,200,000

1,205,746

4,405,746

Leon River Trunk Sewer, Lift Station and Force Main

6,062,172

5,947,055

115,117

6,062,172

1,850,000

215,100

2,065,100

214,071

1,851,029

2,065,100

1,528,646

1,481,221

47,425

1,528,646

750,000

489,623

1,239,623

(757,168)

242,832

600,000

610,000

550,000

1,160,000

1,159,999

(842,798)

7,357,202

TCIP - Hogan Road Waterline Improvements Bird Creek, Phase III Const.; Phase IV & V Design Temple-Belton WWTP Expansion, Phase 2 {Design Only} WTP Improvements - Tasks 1-3 (Prelim Eng Only)

1,000,000

TCIP - Outer Loop, Phase III-B Old Town South Sewer Line (3rd, 11th, 9th St) Shallowford Lift Station Reconstruction & Relocation

7,357,202

7,176,990

180,212

495,482

Bird Creek Intereceptor, Phase V - Construction

1,500,000

112,349

1,612,349

Force Main - Shallowford to Temple-Belton Plant

Jackson Park Vicinty Water & Wastewater Line Impr

8,200,000 *

2,700,000

275,100

2,975,100

Ferguson Park Utility Design

300,000

75,600

224,400

300,000

WTP Chlorine Storage Safety

95,636

TCIP - Kegley Road, Phase III & IV

39,600

WTP Improvements - Tasks 2 - MWTT Optimization

39,353

20,810

18,543

39,353

614,373

278,597

335,776

614,373

WTP Improvements - Tasks 3 - Lagoon Improvements

3,500,000

WTP Improvements - Tasks 4 Intake Conditioner

(2,885,627)

Williamson Creek Trunk Sewer

36,360

3,200,000

(34,621)

36,360

3,165,379

2,925,477

239,902

3,165,379

TCIP - Outer Loop, Phase IV

84,000

TCIP - Poison Oak, Phase I & II

125,000

123,429

1,571

125,000

Temple-Belton WWTP Expansion, Phase 1 {Construction}

10,100,000

20,869

10,120,869

10,118,751

2,118

10,120,869

Scott Elevated Storage Tank Rehabilitation

1,400,149

WTP Byproduct Reduction Initiative

500,000

1,000,000

709,541

290,459

1,000,000

WTP Clarifier #3 Rehabilitation

777,319

770,694

6,625

777,319

New Pepper Creek Elevated Storage Tank

500,000

159,590

340,410

500,000

57th - 43rd, Ave R - Ave Z Utility Improvements

500,000

Garden District Utility Improvements

300,000

West Temple Distribution Line

200,000

Apache Elevated Storage Tank Rehabilitation

100,000

1,000,000

906,490

93,510

1,000,000

Outer Loop Water Line & Wastewater Line

1,220,000

390,055

829,945

1,220,000

WTP Clarifier #4 Rehabilitation

6,625

191,772

$ 121,320,766

$ 111,108,189

City-Wide SECAP

Friar Creek Assessment

Contingency

(3)

4,189,886 $ 117,590,344

(3,998,114) $

3,730,422

10,020,805

Remaining (Needed) Funds

$ 121,128,994 $

1,150,091

* Project Final ** Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase order(s). Note (2): Reclassification of capitalized interest expense allowing the use of interest income on eligible projects. Note (3): Contingency funds were used for FY 2016 projects in the FY 2016 Annual Operating and Capital Budget.

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES COMBINATION TAX & REVENUE CERTIFICATES OF OBLIGATION BONDS 2012, 2014, 2016 & 2018 - CAPITAL PROJECTS BOND FUND 365 For the period beginning November 15, 2012 and ending December 31, 2018

Exhibit E-3

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/18

$ (1)

Estimated Costs to Complete Projects $

61,412,896

Prior Issues CO Bonds, Series 2012-2016

11,479,750

Series 4 Issue - CO Bonds, Series 2018

48,935,000

17,027,127

Intent to Reimburse - Series 2019 Issuance

1,350,000

89,919,773

Net Offering Premium

5,848,791

KTMPO Category 7 Grant {Prairie View Construction}

3,888,000

30,165,000

Transfer In - PTF Bond Funds {Prairie View Road}

112,409

Transfer In - Street Perimeter Fees

112,695

Transfer In - Street Perimeter Fees {Hogan Road}

77,650

Interest Income

1,078,066 $

91,567,611

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Original Project Bond Issue Costs

to Original

Budget *

CIP Management Cost

Budget

982,036

Completed Projects - Prior to FY 2019

Kegley Road Improvements, Phase I

700,000

1,320,265

Estimated

Total

Incurred &

Costs to

Designated

Encumbered $

Complete

1,302,843

Project Cost -

1,302,843

582,181

451,382

130,799

582,181

42,470,053

655,550

1,355,550

1,236,617

118,933

1,355,550

(484,654)

3,492,996

523,545

2,969,451

3,492,996

(6,233,523)

3,977,650

Westfield Boulevard Improvements, Phase II

Budgeted

338,229 582,181

48,703,576

Hogan Road Improvements

Adjusted

Total Costs

2,792,210

2,733,248

58,962

2,792,210

Outer Loop, Phase IIIB

5,800,000

515,475

6,315,475

5,678,647

636,828

6,315,475

S Pea Ridge Developer Agreement (WBW Develepment)

1,000,000

(850,000)

150,000

75,792

East Temple Greenfield Development

Prairie View Road Improvements-Phase II Prairie View Road Improvements, Phase II - Construction SH317 Sidewalks

(2) *

Kegley Road Improvements, Phase II Kegley Road Improvements, Phase III & IV

8,562,000

(5,740,807)

2,821,193

2,697,046

124,147

2,821,193

3,888,000

3,075,560

6,963,560

6,375,661

587,899

6,963,560

200,000

4,550,000

613,800

5,163,800

450,145

4,713,655

5,163,800

720,000

456,090

1,176,090

756,124

419,966

1,176,090

Signal - N Kegley @ Airport

224,650

216,360

8,290

224,650

Signal - Adams-LP/Greenview

291,650

247,521

44,129

291,650

N Pea Ridge, Phase I

1,800,000

385,000

2,185,000

665,650

1,519,350

2,185,000

Outer Loop, Phase IV

1,600,000

800,000

2,400,000

894,900

1,505,100

2,400,000

Poison Oak Road, Phase I & II

3,400,000

805,000

4,205,000

1,588,809

2,616,191

4,205,000

550,000

70,000

620,000

618,382

1,618

620,000

Hogan Road Developer Agreement

800,240

S 31st Sidewalk Advanced Funding Agreement

415,000

SouthTemple Park Restrooms

79,400

62,250

17,150

79,400

Westfield Developer Agreement (Keilla)

70,510

70,509

S 5th Street Cost Sharing Agreement

73,619

(474,600)

25,400

Sammons Golf Course - Green Improvements

Grant Match Sidewalks/Trail Connections

500,000

Friars Creek Trail - Grant

24,600

Azalea Drive Developer Agreement (Patco Construction)

682,163

Replace 2004 Crimson Spartan - Upgrade to Small Quint

973,500

933,080

40,420

973,500

Medium Rescue Apparatus

376,500

329,500

47,000

376,500

168,000

166,560

1,440

168,000

Azalea Drive

1,442,800

102,800

1,340,000

1,442,800

Contingency

2,396,058

(1,824,421)

571,637

240,000

(224,951)

15,049

Signal - Video Detection Equipment FY 19 / FY 20

Contingency - CIP Management Cost $

90,719,320

(195,437)

90,523,883

* Project Final

72,892,646

17,027,127

Remaining (Needed) Funds

89,919,773

1,647,838

** Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase order(s). Note (2): Includes funding from KTMPO Category 7 Grant funding of $3,888,000 and Pass-Through Financing bond funds of $112,409.

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES COMBINATION TAX & REVENUE CERTIFICATES OF OBLIGATION BONDS 2013 - CAPITAL PROJECTS BOND FUND - 795 For the period beginning August 8, 2013 and ending December 31, 2018

Exhibit E-4

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/18

$ (1)

Estimated Costs to Complete Projects $

24,960,757

Original Issue {August 2013}

274,214

Net Offering Premium/Discount

182,105

Interest Income

25,260,000 53,032 235,885

25,417,076

25,548,917

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Original Project

to Original

Budget

Bond Issue Costs

TMED Avenue R - Intersections

Adjusted

Budget

120,000

Budgeted

(15,305)

104,695

Total Costs

Estimated

Total

Incurred &

Costs to

Designated

Encumbered $

99,850

Complete $

Project Cost -

99,850

1,077,710

Outer Loop (IH-35 to Wendland Ultimate)

2,705,000

741,000

3,446,000

3,427,621

18,379

3,446,000

Outer Loop (Wendland to McLane Pkwy)

5,960,000

(3,535,000)

2,425,000

2,313,462

111,538

2,425,000

Outer Loop (McLane Pkwy to Cen Pt Pkwy)

1,500,000

(656,000)

844,000

791,812

52,188

844,000

Corporate Campus Park - Bioscience Trail

750,000

(295,100)

454,900

McLane Pkwy / Research Pkwy Connection

710,000

(212,959)

497,041

2,950,150

Crossroads Park @ Pepper Creek Trail

1,750,000

Synergy Park Entry Enhancement

1,200,150

500,000

(484,745)

15,255

Lorraine Drive / Panda Drive Asphalt

610,000

(272,673)

337,327

Santa Fe Plaza (Design)

300,000

663,600

963,600

Downtown Master Plan

125,000

(19,500)

105,500

TMED - Loop 363 Frontage (UPRR to 5th) - TXDOT AFA

6,450,000

520,000

461,527

981,527

TMED - Avenue U - 1st Street to 13th Street

1,275,000

1,485,319

2,760,319

TMED Master Plan (Health Care Campus)

125,000

(20,150)

104,850

Friar's Creek Trail to Ave R Trail

500,000

36,558

536,558

536,557

Airport Enhancement Projects

1,320,000

47,490

1,367,490

TMED - 31st Street/Loop 363/Monumentation

25,220,000

201,922

25,421,922

25,234,971

182,105

Remaining (Needed) Funds

25,417,076

131,841

* Project Final ** Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase orders(s).

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES GENERAL OBLIGATION BONDS 2015 - CAPITAL PARKS PROJECTS BOND FUND 362 For the period beginning May 10, 2015 and ending December 31, 2018

Exhibit E-5

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/18

$ (1)

22,535,679

Original Issue {September 2015}

4,380,970

Estimated Costs to Complete Projects

950,648 $

25,130,000

Net Offering Premium/Discount

2,656,449

Interest Income

446,909

27,867,297

28,233,358

***Detail of Construction Costs*** BUDGET

ACTUAL

Adjustments Project Bond Issue Costs

CIP Management Cost Carver Park

Crossroads Athletic Park

Total Costs

Estimated

Total

Original

to Original

Adjusted

Incurred &

Costs to

Designated

Budget

Budgeted

Encumbered

Complete

Project Cost

111,449

55,464

133,407

188,871

187,287

177,915

(52,643)

125,272

2,413,691

14,313,691

13,656,616

657,075

14,313,691

11,900,000

187,287

Jaycee Park

989,570

69,575

1,059,145

Jefferson Park

377,675

(81,954)

295,721

Korampai Soccer Fields

254,745

(25,408)

229,337

Linkage Trails-Echo Village

490,000

(360,943)

129,057

Linkage Trails-Windham Trail

193,240

Lions Junction

1,925,000

29,986

1,954,986

Mercer Fields

677,610

512,646

164,964

677,610

Northam Complex

647,090

11,260

658,350

Oak Creek Park

458,415

(42,505)

415,910

Optimist Park

496,285

(65,697)

430,588

430,587

Prairie Park

440,000

(321,826)

118,174

68,776

49,398

118,174

Sammons Community Center

1,750,000

244,290

1,994,290

Scott & White Park

300,590

58,884

359,474

Southwest Community Park

3,330,000

(2,463,264)

866,736

Western Hills Park

302,140

(14,577)

287,563

Wilson Basketball Cover

203,770

(2,243)

201,527

Wilson Football Field

611,375

(111,028)

500,347

Wilson Recreation Center

1,300,000

(42,568)

1,257,432

Wilson South

789,755

535,353

1,325,108

1,320,272

4,836

1,325,108

New Vestibule - Summit Fitness Center

47,529

Clarence Martin, Phaes 1B Facility Upgrade

51,200

5,100

46,100

51,200

Pool Floor Plaster - Sammons Indoor Pool

20,000

Gold Course Pump Station (Design)

28,000

Light Control - Miller Park

9,425

Light Control - West Temple

9,425

Light Control - Freedom Park

9,425

78,215

(14,794)

63,421

119,386

(119,386)

Contingency Contingency - CIP Management Cost $

27,786,449

145,854

27,932,303

26,916,649

950,648

Remaining (Needed) Funds

27,867,297

366,061

* Project Final **Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase order(s).

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES COMBINATION TAX & REVENUE CERTIFICATES OF OBLIGATION 2017 - CAPITAL PROJECTS BOND FUND 353 For the period beginning April 1, 2017 and ending December 31, 2018

Expenditures

Exhibit E-6

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/18

$ (1)

2,433,905

Current Revenues - FY 2017 ^

888,385

Estimated Costs to Complete Projects $

1,033,722

Fund Balance Appropriation

1,495,941

3,222,438

Original Issue {October 2017}

3,735,000

6,544,728

Net Offering Premium/Discount

314,422

Interest Income

73,617 $

6,652,702

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Original Project Bond Issue Costs

to Original

Budget *

Adjusted

Budget

51,079

Budgeted -

51,079

Total Costs

Estimated

Total

Incurred &

Costs to

Designated

Encumbered $

50,525

Complete $

Project Cost -

50,525

Meadowbrook/Conner Park Drainage Improvements

1,807,095

(4,638)

1,802,457

1,792,395

10,062

1,802,457

Azalea Drive Drainage Improvements

1,223,468

123,593

1,099,875

1,223,468

Ave T & Ave R Drainage Improvements

1,248,300

164,900

1,083,400

1,248,300

Ave D & 14th Street Drainage Improvements

516,300

8,850

525,150

42,616

482,534

525,150

Drainage Master Plan Modeling Assessment

1,330,500

783,933

546,567

1,330,500

364,328

402,343

(368,540)

33,803

Azalea Drive Developer Agmt (Patco Construction) Contingency $

6,579,085

* Project Final

3,322,290

3,222,438

Remaining (Needed) Funds

6,544,728

107,974

** Substantially Complete ^ Available funding due to fee increase effective January 2017 desginated for drainage capital improvements Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase order(s).

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES SECO LOANSTAR LOAN PROGRAM 2017 - CAPITAL PROJECTS FUND 358 For the period beginning June 1, 2017 and ending December 31, 2018

Exhibit E-7

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/18

$ (1)

2,700,387

Loan Proceeds {July 2017}

101,972

Estimated Costs to Complete Projects

2,803,109

Transfer - In

2,802,359

2,803,109

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Original Project

to Original

Budget

Adjusted

Budget

Budgeted

Total Costs

Estimated

Total

Incurred &

Costs to

Designated

Encumbered

Complete

Project Cost

Completed Projects prior to FY 2019 - Lighting Upgrades

Police Department - Lighting Upgrade

142,000

(30,026)

111,974

111,975

City Hall - Lighting Upgrade

17,950

4,149

22,099

Summit Fitness Center - Lighting Upgrade

6,490

6,864

13,354

13,355

Fire Station - #8 - Lighting Upgrade

6,285

5,483

11,768

Sammons Comm Cntr - Indoor Pool - Lighting Upgrade

3,415

(1,139)

2,276

Completed Projects prior to FY 2019 - HVAC Improvements

497,950

189,756

687,706

236,812

129,744

366,556

465,300

6,085

471,385

172,575

(57,664)

114,911

Santa Fe - HVAC Improvements Mayborn Convention Center - HVAC Improvements

City Hall - HVAC Improvements

294,675

(118,754)

175,921

Summit Fitness Center - HVAC Improvements

165,325

85,641

250,966

Service Centers A/B/C - HVAC Improvements

189,360

104,574

293,934

33,150

14,406

47,556

7,704

231,953

750

Elmer Reed General Aviation Term - HVAC Improvements Design Fees

224,249

Contingency

336,373 $

2,803,109

(335,623) $

2,803,109

2,802,359

Remaining (Needed) Funds

2,802,359

750

* Project Final ** Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase order(s).

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES REINVESTMENT ZONE NO. 1 TAX INCREMENT REVENUE BONDS 2018 - CAPITAL PROJECTS BOND FUND - 795 For the period beginning September 27, 2018 and ending December 31, 2018

Exhibit E-8

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/18

$ (1)

Estimated Costs to Complete Projects

2,283,767

Original Issue {September 2018}

2,941,978

Net Offering Premium/Discount

18,953,706 $

23,565,000 614,452

Interest Income

141,997

24,179,451

24,321,449

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Project Bond Issue Costs

Outer Loop (IH 35 to Wendland) - ROW

Total Costs

Estimated

Total

Original

to Original

Adjusted

Incurred &

Costs to

Designated

Budget

Budgeted

Encumbered

Complete

Project Cost

179,452

500,000

Outer Loop (McLane to Central Point Parkway)

7,250,000

45,030

7,204,970

7,250,000

Santa Fe Plaza

1,300,000

TMED - 31st Street/Loop 363/Monumentation

450,000

Downtown City Center/Hawn Hotel

2,050,000

Outer Loop, Phase VI (Old Waco Road to IH 35 South)

3,340,000

1,210,159

2,129,841

3,340,000

623,000

622,210

790

623,000

1,380,000

132,000

131,600

400

132,000

440,000

Outer Loop, Phase V (Poison Oak to Old Waco Road)

2,820,000

871,865

1,948,135

2,820,000

Avenue C from Main Street to 24th Street

2,740,000

648,330

2,091,670

2,740,000

325,000

217,100

107,900

325,000

East Outer Loop 1st Street from Ave A to Central Ave Airport Corporate Hangar, Phase IV {Design}

Airport FBO Center & Parking {Design}

Santa Fe Plaza - Central Ave Parking & Enhancement Overlay Industrial Blvd

650,000 $

24,179,452

650,000 $

24,179,452

5,225,745

650,000 $

18,953,706

Remaining (Needed) Funds

650,000 $

24,179,451

141,998

* Project Final ** Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase orders(s).

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS

Exhibit E-9

CAPITAL IMPROVEMENT PROGRAM - PROJECTS UNDERWAY/SCHEDULED As of December 31, 2018 Reinvestment Zone No. 1

87,073,770

Water & Wastewater

68,073,816

Streets & Traffic Signals

43,855,186

Parks & Recreation

16,156,684

Equipment/Other

7,833,631

Drainage

6,870,613

Building Construction & Renovations

3,127,584

Land Acquisitions

1,140,923

Total of Capital Improvement Projects Underway/Scheduled

Millions

$20

$40

$60

$80

234,132,207

$100

Reinvestment Zone No. 1 37.2%

Water & Wastewater 29.1%

Streets & Traffic Signals 18.7%

Parks & Recreation 6.9%

Total = $ 234,132,207 Equipment/Other 3.4%

Drainage 2.9%

Facility Improvements 1.3%

Land Acquisitions 0.5%

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

Exhibit E-10

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2018

Project Exterior Master Plan Construction, Phase I - Mayborn

Project # Funding 101389 Hotel/Motel

Security Upgrade at Service Center - Video Surveillance and Door Access Control System Upgrade Gate - Service Center

101404

New Vestibule - Summit Fitness Center

101548

Office Remodel - City Manager's Office

101654

Roof Replacement, Bldg A - Service Center

101659

BUDG-18

Facility Upgrade, Phase 1B - Clarence Martin (Brick Work with Engineering) Santa Fe - HVAC Improvements (Additional Funding in LoanStar Loan Program) Mayborn Convention Center - HVAC Improvements (Additional Funding in LoanStar Loan Program) Downtown Lighting

101692 101751

BUDG-18 GO-15 Hotel/Motel

364-3800-519-6310 520-5000-535-6310 110-5924-519-6310 364-3800-519-6310 520-5000-535-6310 110-5932-551-6310 362-3200-551-6421 110-1100-513-6310 110-5911-513-6310 364-1100-513-6310 110-5924-519-6310 292-2900-534-6310 520-5000-535-6310 110-5932-551-6310 362-3200-551-6422 240-7000-551-6310

101752

Hotel/Motel

101836

Airfield Lighting/Wiring (AIP Grant) {Engineering Only} Facility Improvements

Status On Hold

Scheduled Completion TBD

84,199

84,198

Complete

Nov-18

68,537

Complete

Nov-18

54,300

Jan-19

149,821

149,822

Substantially Complete Substantially Complete

63,750

Planning

Apr-19

53,400

7,300

On Hold

TBD

78,918

Construction

Feb-19

240-4400-551-6310

11,537

Complete

Nov-18

BUDG-18

110-3795-524-6310

60,000

Planning

TBD

101868

BUDG-19

110-5900-560-6310

32,000

Planning

TBD

101873

BUDG-19

110-5924-519-6310

76,500

Planning

TBD

Study for Firing Range

101895

BUDG-19

110-5900-521-2616

25,000

Planning

TBD

Utility Business Office - Soundproofing

101941

BUDG-U

520-5800-535-6310

17,000

Planning

May-19

1 South First Street - Building Purchase {Relocate Human Resource Department}

101984

280,000

271,271

Complete

Nov-18

1 South First Street, Install Network Connections Human Resource Offices

101989

15,000

12,248

Complete

Nov-18

1 South First Street, Remodel Human Resource Offices

101993

Hotel/Motel 240-4400-551-6310 Drainage 292-2900-534-6310 DESCAP 351-1100-513-6310 BUDG-U 520-5000-535-6310 BUDG-18 110-1900-519-6240 Hotel/Motel 240-4400-551-6310 Drainage 292-2900-534-6310 BUDG-U 520-5000-535-6310 BUDG-19 110-5924-519-6310 Hotel/Motel 240-4400-551-6310 Drainage 292-2900-534-6310 BUDG-U 520-5000-535-6310 LSL-17 358-XXXX-XXX-6310

20,000

13,361

Complete

Nov-18

210,181

210,182

Complete

Oct-18

1,728,551

Construction

Feb-19

3,127,584 $

2,690,224

Lighting Upgrades - Multi Facility {LoneSTAR Loan Program} HVAC Improvements - Multi Facility {LoneSTAR Loan Program}

101405

Multi Multi

LTN-16 BUDG-U BUDG-19 LTN-16 BUDG-U BUDG-18 GO-15 BUDG-18 LTN-16

Acct # 240-4400-551-6310

Actual Project Commit / Budget Spent $ 98,890 $ -

LSL-17

358-XXXX-XXX-6310

Total Building Construction & Renovations

Meadowbrook/Conner Park Drainage

101592

Azalea Drive Drainage Improvements

101636

Ave T & Ave R Drainage Improvements

101637

Ave D & 14th Street Drainage Improvements

101638

Drainage Master Plan Modeling Assessment

101777

Hogan Road Developer Agreement {Kiella Development, Inc.} Westfield Developer Agreement {Kiella Development, Inc.}

Jan-19

Drainage CO-18D Drainage CO-18D Drainage CO-18D Drainage

292-2900-534-6312 353-2900-534-6714 292-2900-534-6312 353-2900-534-6712 292-2900-534-6312 353-2900-534-6713 292-2900-534-6312

1,802,457

1,792,410

Construction

May-19

1,223,468

123,593

Engineering

Nov-19

1,248,300

164,900

Engineering

Aug-19

525,150

42,632

On Hold

TBD

292-2900-534-6510 353-2900-534-6710 292-2900-534-6312

1,330,500

783,933

Engineering

Dec-19

101802

Drainage CO-18D Drainage

305,900

TBD

101822

Drainage

292-2900-534-6312

70,510

70,509

Cost Sharing Agreement Authorized Cost Sharing Agreement Authorized

Mar-19

(Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

Exhibit E-10

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2018

Project Azalea Drive Developer Agreement {Patco Construction, LLC}

Project # Funding 101860 CO-18D

Acct # 353-2900-534-6715

Total Drainage

(Continued)

Actual Project Commit / Budget Spent $ 364,328 $ 364,328

Advanced Metering Infrastructure

101173

CityWorks AMS Software - Public Works

101640

Replace '05 Ford F150 Pickup - Animal Services Asset #12134 Replace '07 Ford F150 4X4 - Engineering Asset #12571 Replace '03 Dodge Ram - Facility Services Asset #13402 Quad Truck, Shared Custodial Crew - Facility Services Asset #'s 12342, 12786 Replace '05 Ford Expedition - Fire Asset #12113 Oil Dispenser Expansion - Fleet Services

6,870,613 $

3,648,205

Status Cost Sharing Agreement Authorized

Scheduled Completion Mar-19

520-5300-535-6250 520-5900-535-6250 110-5919-519-6221 292-2900-534-6221 351-1900-519-6221 520-5000-535-6221 110-5921-529-6213

1,275,000

1,121,151

Construction

May-19

108,402

77,022

In Progress

June-19

101652

BUDG-U Util-RE BUDG-17 Drainage DESCAP BUDG-U BUDG-18

28,379

27,810

Ordered

Feb-19

101655

BUDG-18

110-5900-533-6213

30,961

Complete

Nov-18

101656

BUDG-18

110-5924-519-6213

65,949

Complete

Oct-18

101658

BUDG-18

110-5924-519-6213

28,200

27,545

Complete

Oct-18

101663

BUDG-18

110-5900-522-6213

42,697

Complete

Dec-18

101666

BUDG-18

110-5938-519-6216

10,000

Planning

Feb-19

Replace '07 Ford F150 - Inspection/Permits Asset #12573 Replace '03 Ford F150 - Parks Asset #11625 Replace '05 Dodge Ram 2500 - Parks Asset #12192 Replace '07 Ford F150 - Parks Asset #12570 Replace '08 Kubota RTV - Parks Asset #12801 Van with Equipment for Crash Reconstruction - Police Asset #9945 and #11147 Replace (3) BMW Motorcycles for (1) Ford Taurus - Police Asset #'s 13709, 13710, 13872 Replace '01 GMC Pickup - Police Asset #13406 Replace '98 International Dump Truck - Streets Asset #10365 Pickup Truck, New C&D Technician - Metering **Addition to Fleet** Replace '04 Chevrolet Silverado - Water/Wastewater Asset #11925 Replace '06 Chevrolet Silverado - Water/Wastewater Asset #12274 Replace '06 Chevrolet Silverado - Water/Wastewater Asset #12275 K-9 (2017 JAG Grant) - Police

101670

BUDG-18

110-5947-519-6213

27,810

27,811

Complete

Oct-18

101678

BUDG-18

110-5935-552-6213

27,810

27,811

Complete

Oct-18

101679

BUDG-18

110-5935-552-6213

43,525

Ordered

Feb-19

101681

BUDG-18

110-5935-552-6213

27,810

27,811

Complete

Oct-18

101683

BUDG-18

110-5935-552-6222

19,000

17,097

Complete

Oct-18

101687

BUDG-18

59,843

Complete

Dec-18

101688

BUDG-18

110-2032-521-6213 110-5900-521-6213 110-5900-521-6213

41,103

Complete

Oct-18

101689

BUDG-18

110-5900-521-6213

25,128

Complete

Oct-18

101701

BUDG-18

110-5900-531-6222

102,081

Ordered

Apr-19

101705

BUDG-18

520-5300-535-6213

28,000

27,836

Complete

Oct-18

101706

BUDG-18

520-5200-535-6213

32,000

25,455

Complete

Oct-18

101708

BUDG-18

520-5100-535-6213

41,823

40,963

Ordered

Feb-19

101709

BUDG-18

520-5100-535-6213

41,823

40,963

Ordered

Feb-19

101779

GRANT

260-2000-521-6211

17,167

Planning

Oct-20

Replace '10 Ford Crown Victoria - Police Asset #13217 Replace '08 Ford F350 - Streets Asset #12589 Velocity Migration Ugrade - Court

101816

BUDG-18

110-2031-521-6213

43,633

Complete

Nov-18

101859

BUDG-18

110-5900-531-6213

52,000

Planning

June-19

101861

BUDG-18

110-1800-525-6221

12,688

12,686

Complete

Dec-18

Shredder - Airport

101867

BUDG-19

110-5900-560-6222

11,995

Complete

Oct-18

Replace '05 Ford F150 Regular Cab - Code Compliance Asset #12136 Replace '08 F350 / Upgrade F250 Crew Cab & Utility Body Code Compliance Asset #12920

101869

BUDG-19

110-5900-524-6213

32,000

Planning

July-19

101870

BUDG-19

110-5900-524-6213

45,000

Planning

July-19

(Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

Exhibit E-10

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2018

Project Replace '01 Dodge / Upgrade F250 Regular Cab with Utility Body & Lift Gate - Facility Services Asset #10638 Replace '05 Ford F150 - Facility Services Asset # 12135 Replace Cardiac Defibrilator Monitor - Fire

Project # Funding 101871 BUDG-19

Acct # 110-5924-519-6213

(Continued)

Actual Project Commit / Budget Spent $ 43,000 $ -

Status Planning

Scheduled Completion July-19

Planning

July-19 Jan-19 June-19

101872

BUDG-19

110-5924-519-6213

34,000

101878

BUDG-19

140,488

133,417

Vehicle Exhaust System Update/Repair - Fleet

101879

BUDG-19

110-2230-522-6211 110-5900-522-6211 110-5938-519-6310

19,500

Substantially Complete Planning

Pro-Cut On Car Brake Lathe -Fleet

101881

BUDG-19

110-5938-519-6216

14,000

Planning

June-19

Replace '08 Ford F150 - Inspections/Permits Asset #12821 Replace '04 Crimson Spartan / Upgrade to Small Quint Fire Apparatus {Intent to Reimburse} Replace '06 Ford F350 - Parks Asset #12356 Replace '06 Chevy Truck - Parks Asset #12345 3/4 Ton Truck - Irrigation Technician **Addition to Fleet** Replace Marked Unit, SRO - Police Asset #13223 Replace (10) Marked Units, Patrol - Police

101885

BUDG-19

110-5942-519-6213

32,000

Planning

July-19

101886

CO-19

365-2200-522-6776

973,500

933,080

Ordered

Aug-19

101887

BUDG-19

110-5935-552-6213

43,000

Planning

July-19

101888

BUDG-19

110-5935-552-6213

32,000

Planning

July-19

101889

BUDG-19

110-3500-552-6213

43,000

Planning

July-19

101891

BUDG-19

110-3500-552-6211

47,750

42,017

Ordered

July-19

101892

BUDG-19

110-5900-521-6213

477,500

474,447

Ordered

May-19

Axon Evidence Management Software System

101893

BUDG-19

110-5900-521-6211

293,476

In Progress

July-19

Utility Vehicle, Sergeant - Police **Addition to Fleet** Medium Rescue Fire Apparatus **Addition to Fleet** {Intent to Reimburse} Replace '01 Chevrolet Astro - Recreation Asset #11143 Skid Steer # 2 - Recycling Program **Addition to Fleet** Lift Truck # 2 - Recycling Program **Addition to Fleet** Replace '14 Freightliner/Heil Garbage Collection - Solid Waste Asset #13688 {Intent to Reimbuse} Replace '11 Peterbilt, Frontload - Solid Waste Asset #13276 {Intent to Reimburse} Replace '08 International Work Star, Sideload - Solid Waste Asset #12581 {Intent to Reimburse}

101894

BUDG-19

110-5900-521-6213

57,750

40,202

Ordered

May-19

101896

CO-19

365-2200-522-6776

376,500

329,500

Ordered

Aug-19

101899

BUDG-19

110-5932-551-6213

32,200

Planning

July-19

101904

BUDG-19

110-5900-540-6222

51,337

Jan-19

101905

BUDG-19

110-5900-540-6222

32,106

Substantially Complete Complete

Nov-18

101906

LTN-19

364-2300-540-6220

335,500

329,636

Ordered

June-19

101908

LTN-19

364-2300-540-6220

349,500

326,385

Ordered

June-19

101909

LTN-19

364-2300-540-6220

295,500

283,845

Ordered

June-19

Replace '08 Ford F250 - Streets Asset #12867 Replace '95 Ford F800 Water Truck - Streets Asset #9837 Replace '00 Freightliner Dump Truck - Drainage Asset #10942 Replace '09 International Street Sweeper - Drainage Asset #13120 72" Cut Zero Turn Mower - New Drainage Maintenance Crew **Addition to Fleet** 192" Cut Batwing Mower - New Drainage Maintenance Crew **Addition to Fleet** Trailer for Equipment - New Drainage Maintenance Crew **Addition to Fleet** 1 Ton Crew Cab Pick w Utility Body New Drainage Maintenance Crew **Addition to Fleet**

101910

BUDG-19

110-5900-531-6213

32,000

Planning

July-19

101912

BUDG-19

110-5900-531-6222

79,000

Planning

Aug-19

101914

Drainage

292-2900-534-6222

112,500

102,081

Ordered

May-19

101915

Drainage

292-2900-534-6222

240,000

234,027

Ordered

Feb-19

101916

Drainage

292-2900-534-6222

12,000

Planning

May-19

101917

Drainage

292-2900-534-6222

98,000

Planning

May-19

101918

Drainage

292-2900-534-6211

10,000

Planning

May-19

101919

Drainage

292-2900-534-6213

52,000

Planning

May-19

(Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

Exhibit E-10

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2018

Project Replace '08 Ford F350 Regular Cab - Water/Wastewater Asset #12918 Replace '08 Ford F350 Regular Cab - Water/Wastewater Asset #12919 Replace '09 Ford F350 Regular Cab - Water/Wastewater Asset #12968 Replace '10 Ford F350 Regular Cab - Water/Wastewater Asset #13133 Replace '10 Ford F450 Regular Cab - Water/Wastewater Asset #13139 Freightliner SD114 with Vactor Body - W/WW Specialty Crew **Addition to Fleet** Upgrade for the Manhole Inspection Van (Closed Circuit Television) - W/WW Specialty Crew (Asset # 11606) Service Center Office Improvements - Suite 123

Project # Funding 101923 BUDG-U

Acct # 520-5400-535-6213

(Continued)

Actual Project Commit / Budget Spent $ 48,000 $ -

Status Planning

Scheduled Completion July-19

101924

BUDG-U

520-5400-535-6213

48,000

Planning

July-19

101925

BUDG-U

520-5400-535-6213

48,000

Planning

July-19

101926

BUDG-U

520-5400-535-6213

48,000

Planning

July-19

101927

BUDG-U

520-5400-535-6213

50,000

Planning

July-19

101929

BUDG-U

520-5200-535-6222 520-5400-535-6222

382,000

366,587

Ordered

June-19

101930

BUDG-U

520-5200-535-6213 520-5400-535-6310

55,000

Planning

May-19

101931

BUDG-U

10,000

Planning

TBD

Replace '08 Ford F150 Regular Cab - Metering Asset #12825 1/2 Ton Reg Cab Truck - W/WW New Crew Leader **Addition to Fleet** Golf Cart GPS Screens

101932

BUDG-U

520-5200-535-6310 520-5400-535-6310 520-5300-535-6213

32,000

Planning

July-19

101934

BUDG-U

32,000

Planning

July-19

101936

BUDG-19

520-5200-535-6213 520-5400-535-6213 110-3110-551-6213

103,226

Planning

Mar-19

Replace '09 Ford F350 - Water/Wastewater Asset # 12967 Water Distribution Modeling and Management Software

101937

BUDG-U

520-5200-535-6213

48,000

Planning

July-19

101938

BUDG-U

520-5200-535-6221

31,215

Planning

July-19

(3) Handheld GIS Units

101939

BUDG-U

520-5200-535-6211

26,200

Planning

Aug-19

Replace '03 Caterpillar 420D Backhoe - Waste/Wastewater Asset # 11623

101940

BUDG-U

520-5100-535-6220

91,000

Planning

July-19

K-9 (2018 JAG Grant) - Police

101959

GRANT

260-2000-521-6211

18,534

Planning

Oct-21

Swift Water Boat, State Farm Grant - Fire

101991

BUDG-19

110-2230-522-6222

20,000

Planning

May-19

AreaRAE Air Monitor Deployment Kit, LETPA Grant - Fire

101994

BUDG-19 GRANT

110-2230-522-6211 260-2200-522-6211

61,522

Complete

Dec-18

Total Equipment/Other Charter Oak Waterline Replacement, Phase II {ROW} Bird Creek Interceptor {ROW} New Pepper Creek Tank {Property Acquisition} S Temple Ground Storage and Pump Station {Property Acquisition} SH 317 Ground Storage and Pump Station {Property Acquisition} Land Purchase 908 E Ave B

7,833,631 $

6,002,540

100608

Util-RE

520-5900-535-6110

324,102

314,973

In Progress

Apr-19

101213

Util-RE

520-5900-535-6110

577,134

276,586

In Progress

Apr-19

101944

Util-RE

520-5900-535-6110

100,000

Planning

June-19

101953

Util-RE

520-5900-535-6110

50,000

Planning

TBD

101954

Util-RE

520-5900-535-6110

50,000

Planning

TBD

101990

BUDG-19

110-3795-524-6110

39,687

39,686

Complete

Oct-18

1,140,923 $

631,246

Total Land Acquisitions

Caboose Renovations

101303

Hotel/Motel

240-7000-551-6310

21,809

20,279

Construction

Apr-19

Crossroads Athletic Park {RZ Funds in Project 101005} Mercer Fields

101311

GO-15

362-3500-552-6402

14,313,691

13,656,616

Construction

Apr-19

101317

GO-15

362-3500-552-6408

677,610

512,646

Construction

Apr-19

Prairie Park

101321

GO-15

362-3500-552-6412

118,174

68,776

Jan-19

Trail Repair - Wilson Park

101674

BUDG-18

110-5935-552-6310

17,900

8,910

Substantially Complete Complete

Sammons Golf Course Green Improvements

101771

CO-18

365-3100-551-6984

620,000

618,382

Complete

Oct-18

(Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

Exhibit E-10

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2018

Project South Temple Park Restrooms Meadow Bend Park

Project # Funding 101819 BUDG-18 CO-18 101862 BUDG-18

Acct # 110-3500-552-6332 365-3500-552-6988 110-3500-552-6332

(Continued)

Actual Project Commit / Budget Spent $ 199,325 $ 182,175

Status Construction

Scheduled Completion Mar-19

33,862

28,911

Complete

Dec-18

Von Rosenburg Park

101863

BUDG-18

110-3500-552-6332

13,577

In Progress

Feb-19

West Temple Park

101864

BUDG-18

110-3500-552-6332

15,786

15,535

In Progress

Feb-19

Pool Floor Plaster - Sammons

101897

BUDG-19

362-3200-551-6423

20,000

Construction

Apr-19

Alta Vista Park

101996

BUDG-19

110-3500-552-6332

76,950

Planning

May-19

Golf Course Pump Station {Design}

102002

GO-15

362-3100-551-6840

28,000

Engineering

May-19

Total Parks & Recreation

$ 16,156,684 $ 15,173,806

Rail Maintenance

100692

795-9500-531-6514

383,706

209,073

In Progress

TBD

Road/Sign Maintenance

100693

795-9500-531-6317

320,331

213,562

In Progress

Sept-19

Little Elm Trunk Sewer

101000

795-9500-531-6368

1,925,000

1,867,193

Construction

Apr-19

Temple Industrial Park - Outer Loop (IH35 to Wendland) Temple Industrial Park - Outer Loop (Wendland to McLane Pkwy) {Design & ROW} Corporate Campus Park - Outer Loop (McLane Pkwy to Cen Pt Pkwy) Crossroads Park @ Pepper Creek Trail {Park Bond Funds in Project 101311} Synergy Park - Entry Enhancement {Design} Downtown - Santa Fe Plaza

101000

3,946,000

3,427,621

Engineering

TBD

101001

795-9600-531-6863 795-9800-531-6863 795-9800-531-6864

2,425,000

2,313,462

Engineering

TBD

101004

8,094,000

836,842

Engineering

Oct-20

101005

5,925,000

Construction

Apr-19

101006

62,101

62,100

On Hold

TBD

101008

15,112,538

14,772,861

Construction

Apr-19

TMED - Loop 363 Frontage (UPRR Bridge to 5th TRZ Portion) {AFA - TXDOT} TMED - 31st St./Loop 363 Improvements/Monumentation

101010

795-9600-531-6881 795-9800-531-6881 795-9500-531-6867 795-9800-531-6867 795-9500-531-6868 795-9800-531-6868 795-9500-531-6870 795-9600-531-6870 795-9800-531-6870 795-9500-531-6872 795-9800-531-6872

6,749,994

6,567,065

Substantially Complete

Jan-19

101011

1,495,000

1,013,637

Construction

Apr-19

Downtown City Center / Hawn Hotel

101029

2,200,000

150,000

Engineering

TBD

Santa Fe Market Trail

101262

795-9500-531-6873 795-9600-531-6873 795-9800-531-6873 795-9500-531-6565 795-9600-531-6565 795-9500-531-6566

5,035,100

4,819,290

Construction

June-19

Veteran's Memorial Boulevard, Phase II {Design & ROW} R & D Rail Tracks {Design} Taxiway for Airport

101263

795-9500-531-6567

925,000

622,217

On Hold

TBD

101457

795-9500-531-6568

124,400

On Hold

TBD

101563

795-9500-531-6558

1,038,600

153,785

Engineering

July-19

Outer Loop, Phase VI (IH35 South) {Design & ROW} TMED South 1st Street, Phase I (Change Order to Project 101010) {AFA - TXDOT} East Outer Loop

101585

3,750,000

1,615,665

Engineering

Dec-19

101627

795-9500-531-6557 795-9600-531-6557 795-9500-531-6570

1,845,000

Substantially Complete

Jan-19

101796

795-9600-531-6890

623,000

622,210

Engineering

TBD

1st Street from Ave A to Central Ave

101797

1,676,000

295,260

Engineering

Jan-20

N 31st Street (Nugent to Central) {Concept Design & Land Acquisition} Corporate Hangar, Phase IV {Design} Airport FBO Center & Parking Visioning {Design}

101798

795-9500-531-6561 795-9600-531-6561 795-9500-531-6571

2,552,000

2,325,697

Engineering

Oct-19

101800

232,000

231,600

Complete

Nov-18

101801

795-9500-531-6558 795-9600-531-6558 795-9500-531-6573 795-9600-531-6573

559,000

118,860

Engineering

TBD (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

Exhibit E-10

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2018

Project Outer Loop, Phase V {Design & ROW} 1st Street Parking Garage

Project # Funding 101824 RZ 101840

Ave C (Main Street to 24th Street) {Design & ROW} Santa Fe Plaza Parking Design

101841

Acct # 795-9600-531-6813

(Continued)

Actual Project Commit / Budget Spent $ 2,820,000 $ 871,865

Status Engineering

Scheduled Completion Mar-20

Planning

TBD

6,450,000

795-9500-531-6891 795-9600-531-6891 795-9600-531-6892

2,740,000

648,330

Engineering

Feb-20

101842

795-9600-531-6893

325,000

217,100

Planning

TBD

Rail Backage Road

101844

795-9500-531-6527

2,500,000

362,299

Engineering

Oct-19

Industrial Boulevard Overlay

101845

795-9600-531-6512

650,000

Planning

TBD

Corporate Campus Property Acquisition

101846

795-9500-531-6110

750,000

568,336

In Progress

Apr-19

1st Street from Ave A to Ave B

101847

795-9500-531-6551

1,275,000

1,059,652

Construction

June-19

Mouser Road Improvements

101928

795-9500-531-6317

340,000

22,326

Construction

July-19

3rd Street Improvements {United Way}

101977

795-9500-531-6315

125,000

TBD

East/West Gateway Landscaping

101978

795-9500-531-6319

560,000

59,700

Cost Sharing Agreement Authorized Engineering

Nov-19

Land @ Synergy Park

101979

795-9500-531-6110

750,000

Planning

TBD

Airport Improvements - Clear Area Near Fire Station

101980

795-9500-531-6341

172,500

Planning

TBD

Airport Improvements - Repaint Tower

101981

795-9500-531-6341

172,500

Planning

TBD

Airport Improvements - Demolition of Old Terminal Building

101982

795-9500-531-6341

115,000

Planning

TBD

Airport Improvements - Fence Realignment

101983

795-9500-531-6341

175,000

Planning

TBD

Adams/Central Ave Bicycle Pedestrian

101987

795-9500-531-6315

155,000

153,250

Engineering

Apr-19

Jan-19 June-20

Total Reinvestment Zone No. 1 Infrastructure

$ 87,073,770 $ 54,220,258

Kegley Road, Phase I

100346

CO-14

365-3400-531-6888

1,355,550

1,236,616

Hogan Road Improvements

100952

365-3400-531-6857

3,248,850

279,399

Westfield Boulevard Improvements, Phase II

100970

CO-12 CO-18 CO-12

Substantially Complete Construction

365-3400-531-6859

2,792,210

2,733,249

Construction

May-19

Outer Loop, Phase IIIB

101121

365-3400-531-6813

6,506,055

5,869,227

Construction

Apr-19

S Pea Ridge Developer Agreement {WBW Development, LTD}

101214

CO-12 CO-14 CO-18 CO-18

365-3400-531-6860

150,000

Mar-19

East Temple - Greenfield

101234

CO-12

365-3400-531-6884

75,792

Cost Sharing Agreement Authorized On Hold

Prairie View, Phase II (N Pea Ridge to FM 2483) SH317 Sidewalks {AFA - TXDOT} Kegley Road, Phase II

101257

GRANT CO-14 CO-14

260-3400-531-6862 365-3400-531-6862 365-3400-531-6315

9,784,753

9,072,707

Construction

Apr-19

200,000

Complete

Dec-18

365-3400-531-6888

5,163,800

450,145

Engineering

Aug-20

Kegley Road, Phase III & IV {Preliminary Design & ROW} Traffic Signal Upgrade - N Kegley @ Airport Rd

101607

365-3400-531-6888

1,176,090

756,124

Engineering

Aug-19

101611

CO-16 CO-18 CO-16 CO-18 CO-16

365-2800-532-6810

224,650

216,360

Construction

Feb-19

Traffic Signal Upgrade - Adams @ Greenview

101612

CO-16

365-2800-532-6810

291,650

247,521

Construction

Feb-19

Sidewalk/Transportation Enhancements

101711

GRANT

260-6100-571-6315

25,000

19,780

Engineering

June-19

101285 101606

TBD

(Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

Exhibit E-10

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2018

Project N Pea Ridge, Phase I {Design & ROW} Outer Loop, Phase IV {Design & ROW} Poison Oak, Phase I & II {Design & ROW} Hogan Road Developer Agreement {Kiella Development, Inc.}

Project # Funding 101713 CO-16 CO-18 101714 CO-16 CO-18 101715 CO-16 CO-18 101802 CO-16

Acct # 365-3400-531-6985

(Continued)

Actual Project Commit / Budget Spent $ 2,185,000 $ 665,650

Status Engineering

Scheduled Completion Nov-19

365-3400-531-6813

2,400,000

894,900

Engineering

June-20

365-3400-531-6886

4,205,000

1,588,809

Engineering

Jan-20

365-3400-531-6857

800,240

Cost Sharing Agreement Authorized Engineering

TBD

S 31st Street Sidewalk - TXDOT AFA

101804

CO-18

365-3400-531-6532

415,000

Westfield Developer Agreement {Kiella Development, Inc.}

101822

CO-18

365-3500-552-6516

388,964

S 5th Street Sidewalk - Cost Sharing Agreement {WBW Development, Ltd}

101827

CO-18

365-3400-531-6315

73,619

Grant Match Sidewalks/Trail Connections

101829

CO-18

365-3400-531-6315

25,400

Friars Creek Trail - Grant

101855

CO-18

365-3400-531-6315

Azalea Drive Developer Agreement {Patco Construction, LLC}

101860

CO-18

Sidewalk/Transportation Enhancements

101942

Video Detection Equipment 2019/2020 - Signals Azalea Drive

Jan-20

Feb-19

Cost Sharing Agreement Authorized Cost Sharing Agreement Authorized Planning

24,600

Planning

TBD

365-3400-531-6715

682,163

Mar-19

GRANT

260-6100-571-6315

50,000

Cost Sharing Agreement Authorized Planning

101956

CO-18

365-2800-532-6810

168,000

166,560

Complete

Dec-18

101985

CO-18

365-3400-531-6715

1,442,800

102,800

Engineering

May-20

Jan-19 June-19

Total Streets/Related Facilities

Mar-19

TBD

$ 43,855,186 $ 27,009,833

TCIP - Kegley Road Utility Improvements, Phase I

100346

BUDG-U

520-5200-535-6357

110,000

89,220

Charter Oak Waterline Replacement, Phase II

100608

561-5200-535-6939

4,791,792

1,011,801

TXDOT I-35 Utility Relocation Project: North Loop 363 to Northern Temple City Limits {Engineering Only} TXDOT I-35 Utility Relocation Project: South Loop 363 to Nugent {Engineering Only} TXDOT I-35 Utility Relocation Project: Nugent to North Loop 363 {Engineering Only} Leon River Trunk Sewer, Lift Station and Force Main TCIP - Hogan Road Waterline Improvements

100682

UR-15 UR-17 TxDOT

Substantially Complete Engineering

520-5900-535-6618

193,240

Construction

Mar-19

100687

TxDOT

520-5900-535-6618

544,852

492,690

Construction

Mar-19

100688

TxDOT

520-5900-535-6618

456,838

404,675

Construction

Mar-19

100851

UR-10

561-5400-535-6941

6,062,172

5,947,055

Complete

Dec-18

100952

561-5200-535-6983

2,065,100

214,071

Construction

June-20

TCIP - Westfield Blvd Utility Improvements, Phase II

100970

UR-15 UR-17 BUDG-U

520-5200-535-6357

127,096

113,319

Construction

May-19

Bird Creek Interceptor, Phase IV {Design Only} Utility Improvements - FY 2014 {Greenfield Development} Temple-Belton WWTP Expansion, Phase II {Engineering Only} WTP Improvements - Tasks 1-3 {Preliminary Engineering Only} TCIP - Outer Loop, Phase III-B {Utilities} Water/Wastewater Replacement 2nd & 4th; Ave C to Adams Ave WW Master Plan Update

100980

UR-15

561-5400-535-6925

563,615

516,190

Engineering

Mar-19

101064

BUDG-U

520-5000-535-6370

312,893

On Hold

TBD

101086

Util-RE UR-15 UR-15

520-5900-535-6310 561-5500-535-6938 561-5100-535-6954

1,589,623

Engineering

Apr-19

242,832

Engineering

Feb-19

520-5900-535-6521 561-5200-535-6813 520-5900-535-6521

1,282,087

1,245,080

Construction

Apr-19

101186

Util-RE UR-15 Util-RE

83,715

On Hold

TBD

101197

Util-RE

520-5900-535-2616

499,200

492,934

Engineering

Mar-19

Old Town South Sewer Line (3rd & 11th/Ave D to Ave H & 3rd & 9th/Ave K to Ave N)

101201

BUDG-U UR-15

520-5400-535-6361 561-5400-535-6964

3,342,907

3,113,944

Construction

Mar-19

101087 101121

(Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

Exhibit E-10

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2018

Project TCIP - Prairie View Utility Improvements, Phase II (N Pea Ridge to FM 2483) WTP Membrane Plant - Repaint Piping, Floors, and Concrete Slab Ave G & Loop 363 Pump Stations - Install Overhead Monorail and Chain Hoist System WTP Conventional - Lab Upgrades

Project # Funding 101257 Util-RE

Acct # 520-5900-535-6521

(Continued)

Actual Project Commit / Budget Spent $ 850,000 $ 779,281

Status Construction

Scheduled Completion Apr-19

Construction

May-19

On Hold

TBD Jan-19 July-19

101420

BUDG-U

520-5100-535-6310

494,000

398,555

101433

BUDG-U

520-5100-535-6222

100,000

101452

BUDG-U

520-5100-535-6310

144,833

Shallowford Lift Station Reconstruction & Relocation

101475

561-5400-535-6905

7,357,202

7,176,990

Jackson Park Vicinity Water & Wastewater Line Improvements Bird Creek Interceptor, Phase V

101476

520-5900-535-6361 561-5400-535-6970 520-5400-535-6361 561-5400-535-6925

1,692,778

1,646,277

Complete

Nov-18

2,612,349

2,336,272

Construction

July-19

Highland Park Water Lines {Stellar Development}

101488

UR-15 UR-17 Util-RE UR-15 BUDG-U UR-15 UR-17 Util-RE

Substantially Complete Construction

520-5900-535-6366

152,844

TBD

Force Main - Shallowford to TBP

101512

520-5900-535-6352 561-5400-535-6973

4,275,100

3,413,792

June-19

East Temple Utility Improvements

101575

Util-RE UR-15 UR-17 UR-15

Cost Sharing Agreement Authorized Construction

561-5200-535-6974

300,000

75,600

Engineering

TBD

TCIP - Kegley Road Utility Improvements, Phase II

101606

BUDG-U

520-5200-535-6357

514,000

Engineering

Aug-20

TCIP - Kegley Road, Phase III & IV {Preliminary Design} WTP Improvements - Task 2 - MWTT Optimization

101607

UR-15

561-5200-535-6888

39,600

Engineering

Aug-19

101613

UR-15

561-5100-535-6954

39,353

20,810

Engineering

Feb-19

WTP Improvements - Task 3 - Lagoon Improvements {Final Engineering} WTP Improvements - Task 4 - Intake Conditioning {Design} Williamson Creek Trunk Sewer

101614

UR-15 UR-17 UR-17

561-5100-535-6954

614,373

278,597

On Hold

TBD

561-5100-535-6959

36,360

Engineering

July-19

561-5400-535-6980

3,165,379

2,925,477

Engineering

Sept-19

Knob Creek Trunk Sewer {Design of Phase I-V} Wastewater Line Projects - FY 2018

101629

UR-15 UR-17 Util-RE

520-5900-535-6631

2,268,126

2,139,429

Engineering

July-19

101704

BUDG-18

520-5400-535-6361

21,749

Planning

TBD

Water Line Improvement Projects - FY 2018

101707

BUDG-18

520-5200-535-6357

10,063

Planning

TBD

Replace Membrane Modules - FY 2018

101710

BUDG-18

520-5100-535-6211

349,687

332,312

Construction

Mar-19

TCIP - N Pea Ridge, Phase I {Design & ROW} TCIP - Outer Loop, Phase IV {Design & ROW} TCIP - Poison Oak Utility Improvements, Phase I & II {Design} North Gate Subdivision, Utility Extension {West Tanglefoot Development, Inc} Temple-Belton WWTP Expansion, Phase I {Construction} Hogan Road Developer Agreement {Kiella Development, Inc.}

101713

Util-RE

520-5900-535-6985

584,900

54,900

Engineering

Nov-19

101714

UR-15

561-5200-535-6813

84,000

Engineering

June-20

101715

UR-15

561-5200-535-6986

125,000

123,429

Engineering

May-20

101719

Util-RE

520-5900-535-6368

436,031

436,030

Complete

Oct-18

101774

UR-17

561-5500-535-6938

10,120,869

10,118,751

Construction

May-19

101802

Util-RE

520-5900-535-6368

169,286

TBD

Wastewater Line Developer Agreement {Cedon Realty, Ltd}

101823

BUDG-U

520-5400-535-6361

36,751

Turbine Pump at Membrane Water Treatment Plant

101828

BUDG-U

520-5100-535-6211

11,563

Cost Sharing Agreement Authorized Cost Sharing Agreement Authorized Complete

Nov-18

Scott Elevated Storage Tank Rehabilitation

101834

561-5100-535-6954

1,425,149

1,424,949

Construction

July-19

Azalea Drive Developer Agreement {Patco Construction, LLC}

101860

BUDG-U UR-17 Util-RE

520-5900-535-6362

305,412

Cost Sharing Agreement Authorized

Mar-19

101477

101619 101628

TBD

(Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

Exhibit E-10

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2018

Project WTP - Disinfection Byproduct Reduction Initiative {Design} FY 2019 - Approach Mains

Project # Funding 101902 UR-17

Acct # 561-5100-535-6992

(Continued)

Actual Project Commit / Budget Spent $ 500,000 $ -

Status Planning

Scheduled Completion TBD

Planning

TBD

101921

BUDG-U

520-5000-535-6369

500,000

City-wide SECAP {Intent to Reimburse} Gateway Center Area Utility Improvements

101922

UR-19

561-5400-535-6997

1,000,000

709,541

Engineering

Jan-20

101943

Util-RE

520-5900-535-6521

500,000

37,221

In Progress

July-19

MWTP - Upgrade Turbidity Analyzers

101945

Util-RE

520-5900-535-6211

100,000

Planning

Feb-19

Waterline Pressure Monitors (20) - Link to SCADA

101946

Util-RE

520-5900-535-6211

100,000

Planning

TBD

WTP - Clarifier #3 Rehabilitation

101947

UR-17

561-5100-535-6990

777,319

Construction

May-19

New Pepper Creek Storage Tank {Design} 57th - 43rd, Ave R - Ave Z Utility Improvements {Design} Garden District Utility Improvements {Design} West Temple Distribution Line {Design} Apache Elevated Storage Tank Rehabilitation {Design} Friar Creek Assessment {Intent to Reimburse} Outer Loop Water Line and East/West Sewer Main

101948

UR-17

561-5100-535-6991

500,000

159,590

Engineering

Mar-19

101949

UR-17

561-5200-535-6994

500,000

Planning

TBD

101950

UR-17

561-5200-535-6995

300,000

Planning

Oct-19

101951

UR-17

561-5200-535-6996

200,000

Planning

TBD

101952

UR-17

561-5100-535-6993

100,000

Planning

TBD

101992

UR-19

561-5400-535-6997

1,000,000

906,490

Engineering

Jan-20

101997

UR-17

1,220,000

390,055

Construction

Aug-19

Wildflower Wastewater Line Replacement

102000

BUDG-U

561-5200-535-6813 561-5400-535-6813 520-5400-535-6990

117,093

108,343

Construction

Feb-19

Hidden Villages Subdivision, Utility Extension {Sears-Bond LP}

520004

Util-RE

520-5900-535-6366

54,685

Cost Sharing Agreement Authorized

TBD

Total Water & Wastewater Facilities

$ 68,073,816 $ 53,555,732

Total Capital Projects

$ 234,132,207 $ 162,931,844

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM - PROJECT STATUS {BASED ON $'s} As of December 31, 2018 Under Construction / In Progress

Exhibit E-11

118,876,200

Engineering

73,825,338

Projects Complete

21,541,199

Planning Phase

19,889,470

Total Estimated Costs of Capital Improvement Projects

234,132,207

Total = $ 234,132,207

Under Construction / In Progress 50.8%

Engineering 31.5%

Projects Complete 9.2%

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

Planning Phase 8.5%

CITY OF TEMPLE, TEXAS Exhibit E-12 CAPITAL IMPROVEMENT PROGRAM - PROJECT STATUS {BASED ON NUMBER OF PROJECTS} As of December 31, 2018

Planning Phase

Under Construction / In Progress

Projects Complete

Engineering

Total Number of Capital Improvement Projects

229

Total = $ 234,132,207

Planning Phase 38.0%

Under Construction/ In Progress 25.8%

Projects Complete 18.8%

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

Engineering 17.5%

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM - PROJECT STATUS {BASED ON FUNDING SOURCE} As of December 31, 2018

Reinvestment Zone No. 1 Utility Revenue Bonds (2015,2017,2019) Combination Tax & Revenue CO Bonds (2016,2018,2019) Parks GO Bonds (2015) Water Fund - Retained Earnings Drainage Fund - Designated from Fund Balance and CO Bonds (2018) Budgeted Capital - Utility Fund Grant Funds Budgeted Capital - General Fund LoanSTAR Loan Program * TxDOT Reimbursable Utility Agreements * Limited Tax Notes (2016,2019) *

General Fund - Designated from Fund Balance/Other * Hotel-Motel Fund - Designated from Fund Balance * Total Capital Improvement Projects {by funding source}

Millions

$20

$40

$60

Total Dollars 87,073,770 51,187,669 38,866,026 15,236,204 11,559,818 7,406,433 7,288,509 7,132,783 3,736,885 1,938,732 1,194,930 1,057,299

Exhibit E-13

% of Total 37.19% 21.86% 16.60% 6.51% 4.94% 3.16% 3.11% 3.05% 1.60% 0.83% 0.51% 0.45%

236,010 217,139

0.10% 0.09%

234,132,207

100.00%

$80

$100

Reinvestment Zone No. 1 37.2% Utility Revenue Bonds (2015,2017,2019) 21.9% CO Bonds (2016,2018,2019) 16.6% Parks GO Bonds (2015) 6.5% Water Fund Retained Earnings 4.9% Drainage - Fund Balance & CO Bonds (2018) 3.2% Budgeted Capital Utility Fund 3.1% Grant Funds 3.1%

Total = $ 234,132,207

* Other 2.0% Budgeted Capital General Fund 1.6% *Funding source is reflected in "other" on graph

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM - PROJECT STATUS {COMPLETION DATE} As of December 31, 2018

Exhibit E-14

Capital Improvement Program Project Status Number of Projects Based on Completion Date Oct-18

Nov-18

Dec-18

8 9

Jan-19

Feb-19

Mar-19

Apr-19

May-19

Completion Date

Jun-19

Jul-19

Aug-19

Sep-19 Oct-19

Nov-19

3 2

Dec-19

Jan-20

13-Feb-19

Feb-20

1 Prepared by City Mar-20 of Temple Finance Department-je 0

Apr-20

May-20

Jun-20

Jul-20

Aug-20

Sep-20

Oct-20 Nov-20

Dec-20

0 1

Oct-21

TBD 0

Number of Projects = 229

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

INVESTMENTS

The Public Funds Investment Act, Chapter 2256 of Texas Government Code, requires the investment officer to prepare and submit a written report of investments to the governing body of the entity not less than quarterly.

Treasury Yield Curve 3.50% 3.00% 2.50%

2.00% 1.50% 1.00% 0.50% 0.00%

3 Mo

6 Mo

1 Yr

2 Yr

3 Yr

5 Yr

10 Yr

30 Yr

Source - Board of Governors of the Federal Reserve System Statistical Release H.15, January 2, 2019

Average 3-Month Treasury Bill Rate 2.50%

2.00%

1.50%

1.00%

0.50%

0.00%

Source - Board of Governors of the Federal Reserve System; https://fred.stlouisfed.org/series/TB3MS

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS

Exhibit F-1

SCHEDULE OF INVESTMENT ALLOCATIONS December 31, 2018 Carrying

Bank Balance/

Value

Fair Value

Entity Allocation Based on Carrying Value

Entity Allocation BBVA Compass

8,320,147

$ 10,825,856

East West Bank

15,064,347

Green Bank

18,061,385

Independent Bank

10,256,714

LegacyTexas Bank

15,283,376

9,690,826

26,832,377

9,383,580

Texpool*

14,084,090

TexSTAR*

41,235,703

NexBank Southside Bank Texas CLASS*

Third Coast Bank Wallis State Bank

15,293,912

5,102,322

$188,608,779

$191,114,488

Carrying

Bank Balance/

Value

Fair Value

Asset Allocation Cash

$ 47,872,365

$ 50,378,074

Gov't Pools

64,703,373

CDs

76,033,041

$188,608,779

$191,114,488

Third Coast Bank 8% TexSTAR* 22%

Wallis State Bank 3% BBVA Compass 4% East West Bank 8%

Green Bank 10% Texpool* 8%

Independent Bank 5%

Texas CLASS* 5%

LegacyTexas Bank NexBank 8% 5%

Southside Bank 14%

Asset Allocation Based on Carrying Value CDs 40%

Cash 26% Gov't Pools 34%

% of Carrying

Carrying

Value

Fund Allocation General Fund (GF)

$ 39,083,070

20.72%

Water & Wastewater (Wtr/WW)

58,880,746

31.22%

GO Interest & Sinking (I&S)

10,080,182

5.34%

1,511,559

0.80%

35,040,479

18.58%

15,315

0.01%

(28,835)

-0.02%

Hotel / Motel (Hot/Mot)

Fund Allocation Based on Carrying Value Other RZ No.1 22%

Capital Projects - GO/CO Bond Program (GO/CO Bonds)

GF 21%

Capital Projects - Designated Fund Balance (CP/FB) Federal / State Grant Fund (Grant) Drainage (Drng) Employee Benefits Trust (Emp) Reinvestment Zone No.1 (RZ No.1)

2,419,371

GO/CO Bonds 18%

Wtr/WW 31%

1.28%

571,367

0.30%

41,035,525

21.76%

$188,608,779

100.00%

Note: Other includes I&S, Hot/Mot, CP/FB, PTF, Grant, Drng, & Emp

* The City's investments in local government investment pools are stated at carrying value, w hich also represents the value of the investments upon w ithdraw al. Accordingly, carrying and fair value are reported as the same amount.

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS INVESTMENT PORTFOLIO - MARKET TO MARKET December 31, 2018 Par Term* Type Value (Days) Independent Bank CD Southside Bank CD Southside Bank CD Independent Bank CD Third Coast Bank CD Legacy Texas CD East West Bank CD Wallis State Bank CD LegacyTexas CD Third Coast Bank CD Third Coast Bank CD East West Bank CD Green Bank CD Legacy Texas CD TexPool Investment Pool TexSTAR Investment Pool Texas CLASS Investment Pool BBVA Compass Cash BBVA Compass Money Market Green Bank Money Market NexBank Money Market Southside Bank Money Market

5,113,874 5,000,000 5,000,000 5,121,542 5,082,726 5,144,101 10,023,523 5,097,201 5,114,625 5,062,868 5,064,129 5,040,824 5,000,000 5,012,370 14,084,090 41,235,703 9,383,580 5,238,135 3,082,012 13,049,993 9,690,826 16,811,399 $ 188,453,521

3 59 59 60 113 127 150 163 224 275 367 448 518 609 87 95 56 1 1 1 1 1

Exhibit F-2

Yield % 1.5000 2.4900 2.4900 1.6000 2.2000 2.1000 2.7200 1.9300 1.7000 2.5000 2.5500 2.9100 3.0000 3.0500 2.2872 2.3069 2.5000 0.6100 1.1100 2.4000 2.5600 2.4400

Maturity Date 03-Jan-19 28-Feb-19 28-Feb-19 01-Mar-19 23-Apr-19 07-May-19 30-May-19 12-Jun-19 12-Aug-19 02-Oct-19 02-Jan-20 23-Mar-20 01-Jun-20 31-Aug-20 -

Carrying Value $

5,124,172 5,010,489 5,010,489 5,132,542 5,103,865 5,151,204 10,023,523 5,102,322 5,119,389 5,094,077 5,095,970 5,040,824 5,011,392 5,012,783 14,084,090 41,235,703 9,383,580 5,238,135 3,082,012 13,049,993 9,690,826 16,811,399 $ 188,608,779

Fair Value $

5,124,172 5,010,489 5,010,489 5,132,542 5,103,865 5,151,204 10,023,523 5,102,322 5,119,389 5,094,077 5,095,970 5,040,824 5,011,392 5,012,783 14,084,090 41,235,703 9,383,580 7,743,844 3,082,012 13,049,993 9,690,826 16,811,399 $ 191,114,488

Fair Value as a % of Carrying Value

Fair vs Carrying $

N/A N/A N/A N/A N/A 100.00%

Weighted Average Maturity

119.33 Days

2.30% Yield

Benchmark Yield Average rolling 90-day T-Bill rate Key Rates: Cash Markets Rate City of Temple Texpool TexSTAR Texas Class Fed funds* CDs: Three months* CDs: Six months* T- bill 91-day yield* T- bill 52-week yield* Bond Buyer 20- bond municipal index

2.37%

Year ago 1.22 1.18 1.18 1.40 1.33 0.12 0.19 1.37 1.70

Dec 31 2.30 2.29 2.31 2.50 2.40 0.22 0.38 2.40 2.54

3.44

4.10

Key Rates 4.50% 4.00% 3.50% 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 0.00%

Year ago

*S o urc e - F e de ra l R e s e rv e B a nk

Traci L. Barnard Director of Finance

Stacey Reisner Treasury Manager

Melissa Przybylski Assistant Director of Finance

Sherry M. Pogor Financial Analyst

Dec 31

Erica Glover

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS

Exhibit F-3

CARRYING VALUE AND FAIR VALUE COMPARISON For the Quarter Ending December 31, 2018

Carrying Value Par Type BBVA Compass CD

Value $

Increase / Maturity

9/30/2018 5,107,819

(Decrease)

5,091,234

03-Dec-18

Independent Bank CD

5,113,874

03-Jan-19

5,104,871

5,124,172

19,301

Southside Bank CD

5,000,000

28-Feb-19

5,010,489

Southside Bank CD

5,000,000

28-Feb-19

5,010,489

Independent Bank CD

5,121,542

01-Mar-19

5,111,927

5,132,542

20,615

Third Coast Bank CD

5,082,726

23-Apr-19

5,075,719

5,103,865

28,146

Legacy Texas CD

5,144,101

07-May-19

5,124,034

5,151,204

27,170

10,023,523

30-May-19

10,023,523

East West Bank CD

12/31/2018 -

(5,107,819)

Wallis State Bank CD

5,097,201

12-Jun-19

5,077,620

5,102,322

24,702

LegacyTexas CD

5,114,625

12-Aug-19

5,097,515

5,119,389

21,874

Third Coast Bank CD

5,062,868

02-Oct-19

5,062,178

5,094,077

31,899

Third Coast Bank CD

5,064,129

02-Jan-20

5,063,426

5,095,970

32,544

East West Bank CD

5,040,824

23-Mar-20

5,003,988

5,040,824

36,836

Green Bank CD

5,000,000

01-Jun-20

5,011,392

5,012,370

31-Aug-20

5,012,783

Legacy Texas CD

5,012,783

TexPool Investment Pool

14,084,090

8,354,898

14,084,090

TexSTAR Investment Pool

41,235,703

55,663,757

41,235,703

Texas CLASS Investment Pool

9,383,580

6,110,852

9,383,580

3,272,728

BBVA Compass Cash

5,238,135

8,049,466

5,238,135

(2,811,331)

BBVA Compass Money Market Green Bank Money Market NexBank Money Market Southside Bank Money Market

5,729,192 (14,428,054)

3,082,012

3,071,182

3,082,012

10,830

13,049,993

3,011,786

13,049,993

10,038,207

9,690,826

40,506,744

9,690,826

16,811,399

7,495,106

16,811,399

$193,544,755

183,092,888

188,608,779

(30,815,918) 9,316,293 $

5,515,891

Fair Value Par Type BBVA Compass CD

Value

9/30/2018 $

12/31/2018

5,107,819

(Decrease)

5,091,234

03-Dec-18

Independent Bank CD

5,113,874

03-Jan-19

5,104,871

5,124,172

19,301

Southside Bank CD

5,000,000

28-Feb-19

5,010,489

Southside Bank CD

5,000,000

28-Feb-19

5,010,489

Independent Bank CD

5,121,542

01-Mar-19

5,111,927

5,132,542

20,615

Third Coast Bank CD

5,082,726

23-Apr-19

5,075,719

5,103,865

28,146

Legacy Texas CD

5,144,101

07-May-19

5,124,034

5,151,204

27,170

10,023,523

30-May-19

10,023,523

East West Bank CD

Increase / Maturity

(5,107,819)

Wallis State Bank CD

5,097,201

12-Jun-19

5,077,620

5,102,322

24,702

LegacyTexas CD

5,114,625

12-Aug-19

5,097,515

5,119,389

21,874

Third Coast Bank CD

5,062,868

02-Oct-19

5,062,178

5,094,077

31,899

Third Coast Bank CD

5,064,129

02-Jan-20

5,063,426

5,095,970

32,544

East West Bank CD

5,040,824

23-Mar-20

5,003,988

5,040,824

36,836

Green Bank CD

5,000,000

01-Jun-20

5,011,392

5,012,370

31-Aug-20

5,012,783

Legacy Texas CD

5,012,783

TexPool Investment Pool

14,084,090

8,354,898

14,084,090

TexSTAR Investment Pool

41,235,703

55,663,757

41,235,703

Texas CLASS Investment Pool

9,383,580

6,110,852

9,383,580

3,272,728

BBVA Compass Cash

5,238,135

10,435,137

7,743,844

(2,691,293)

BBVA Compass Money Market Green Bank Money Market NexBank Money Market Southside Bank Money Market

5,729,192 (14,428,054)

3,082,012

3,071,182

3,082,012

10,830

13,049,993

3,011,786

13,049,993

10,038,207

9,690,826

40,506,744

9,690,826

16,811,399

7,495,106

16,811,399

$193,544,755

185,478,559

191,114,488

(30,815,918) 9,316,293 $

5,635,929

Investments with a $0 Carrying and Fair Value at 9/30/2018 were purchased after 9/30/2018.

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

SUPPLEMENTAL INFORMATION

Supplemental Information includes: Fund Balance Reserves/Designations â&#x20AC;&#x201C; General Fund ................. 71 Expenditures of Federal and State Awards .................................. 72 Awards of Federal & State Grants by Project Type ...................... 74 Hotel/Motel Tax Receipts by Reporting Entity ............................. 75 Historical Sales Tax Revenue by Month........................................ 76 Parks Escrow Deposits by Addition Name .................................... 77

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

City of Temple, Texas

Table I

Schedule of Fund Balance - General Fund December 31, 2018

Council Approved Appropriation Balance 10/01/18

Reallocation

Increase

Balance

(Decrease)

12/31/18

CAPITAL PROJECTS:

2018/2019 Budgetary Supplement-Capital/SIZ/TEDC Matrix: Capital Equipment Purchases

1,833,739

(1,833,739)

Strategic Investment Zone

100,000

(100,000)

TEDC Matrix Allocation

863,236

(863,236)

Capital Replacement - Sanitation Vehicles

274,000

(274,000)

Capital Replacement - P25 Radios

249,500

(249,500)

TOTAL BUDGETARY SUPPLEMENT

3,320,475

(3,320,475)

TOTAL - PROJECT SPECIFIC

3,320,475

(3,320,475)

1,035,999

(120,369)

915,630

4,356,474

(3,440,844)

915,630

1,675,168

(1,675,168)

492,994

8,590

Drug enforcement {Forfeiture Funds}

258,281

(17,280)

241,001

Municipal Court Restricted Fees

320,950

CAPITAL PROJECTS ***ASSIGNED***

TOTAL CAPITAL PROJECTS

Other Fund Balance Classifications: Encumbrances: Nonspendable: Inventory & Prepaid Items Restricted for: Rob Roy MacGregor Trust - Library

Vital Statistics Preservation Fund Public Safety Public Education Government (PEG) Access Channel

3,050

30,643

144,338

356,940

(122,300)

234,640

(5,255,592)

5,255,592

Assigned to: Technology Replacement Budgeted decrease in Fund Balance

Unassigned: { 4 months operations }

20,132,300

Total Fund Balance

$ 27,779,728

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

20,132,300 $

27,779,728

CITY OF TEMPLE, TEXAS SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS For three months ended December 31, 2018

Table II

Federal/State Grantor Agency or Pass-Through Program Title

Federal CFDA Number

Grant Number

Federal Financial Assistance: U.S. Department of H.U.D. CDBG 2014 CDBG 2015 CDBG 2016 CDBG 2017 CDBG 2018

14.218 14.218 14.218 14.218 14.218

B-14-MC-48-0021 B-15-MC-48-0021 B-16-MC-48-0021 B-17-MC-48-0021 B-18-MC-48-0021

97.042

19TX-EMPG-1142

Program or Award Amount

390,268 357,357 410,971 431,615 536,232

Passed Through to Subrecipients

Program Expenditures

6,496 11,398 5,722 206 23,822

U.S. Department of Homeland Security Texas Department of Public Safety: Civil Defense

36,713

9,178 9,178

U.S. Department of Justice 2018 Bullet Proof Vests Grant

16.607

2018-BU-BX-13069168

13,039

2017 Edward Byrne Memorial Justice Assistance Grant

16.738

2017-DJ-BX-0809

17,167

2018 Edward Byrne Memorial Justice Assistance Grant

16.738

2018-DJ-BX-0877

18,534

Killeen Police Department:

U.S. Department of Transportation Texas Department of Transportation: Surface Transportation Program (through KTMPO)

20.205

0909-36-155

3,888,000

Pass-Through Agreement

20.205

0320-06-001

16,555,000

234,077 234,077

U.S. Environmental Protection Agency Special Appropriation Act Projects

66.202

01F18601

970,000

84,976 84,976

Institute of Museum and Library Services Texas State Library and Archives Commission Interlibrary Loan Program

45.310

LS-00-17-0044-17

5,220

5,220 5,220

Total Federal Financial Assistance

23,630,116

357,273

34,350

563

State Financial Assistance:

Office of the Governor - Criminal Justice Division Crisis Assistance Program

2820003

563 Texas Department of Transportation 2019 Routine Airport Maintenance Program (RAMP)

M1909TEMP

50,000

Total State Financial Assistance Total Federal, State and State Administered Financial Assistance

84,350 $

23,714,466

563 $

357,836 (Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS

Table II

SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS

(Continued)

For three months ended December 31, 2018

Schedule of Federal and State Awards by Funding Source

Total = $ 23,714,466

Pass-Through Agreement - 69.80% US Department of Transportation - 16.40% US Department of HUD - 9.00% Other - 0.70% U.S. Environmental Protection Agency - 4.10%

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS SCHEDULE OF AWARDS OF FEDERAL AND STATE GRANTS - BY PROJECT TYPE For three months ended December 31, 2018

Pass-Through Agreement Transportation Community Development Health & Human Services Public Safety & Youth Programs Airport

Table III

$ 16,555,000 3,888,000 2,126,443 970,000 125,023 50,000 $ 23,714,466

Schedule of Federal and State Awards by Project Type

Total = $ 23,714,466

Pass-Through Agreement - 69.80%

Transportation - 16.40% Community Development - 9.00% Health & Human Services - 4.10% Public Safety & Youth Programs - 0.50% Airport - 0.20%

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

City of Temple, Texas Hotel/Motel Tax Receipts by Reporting Entity For the three months ended December 31, 2018 & 2017

Table IV

Hotel/Motel Tax By Reporting Entity Thousands

$10

$20

$30

$40

$50

$60

$70

$80

Hilton Garden Inn Residence Inn Holiday Inn

Hampton Inn Holiday Inn Express Fairfield Inn Country Inn & Suites Super 8 Motel Best Western Candlewood Suites LaQuinta Inn

18/19

Towneplace Suites

17/18

Econo Lodge Quality Suites Motel 6-Nugent Motel 6-Gen. Bruce Days Inn Americas Best Value Travelodge

Budget Inn Stratford House Inn & Suites

Hotel/Motel Tax Total Receipts - By Month

Ranch House Inn

Thousands

Knights Inn/Studio 6 $0

Barrington Apts & Inn

$200

$400

$600

Texas Inn Red Roof Inn

18/19

Oct

Nov

Dec

Classic Inn

Chappel Creek Apts Eagle Inn

17/18

Oct

Nov

Dec

Economy Inn Oasis Motel

Hotel/Motel Tax # Reporting Fiscal Year at 12/31 18/19 31 17/18 30

Actual YTD $396,592 $343,706

Budget $1,472,500 $1,462,500

% of Budget 26.93% 23.50%

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

CITY OF TEMPLE, TEXAS Historical Sales Tax Revenue - By Month

Table V % Increase

FY Month Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sept

% Increase

(Decrease)

19^

12 1,519,727 $ 1,167,140 1,214,504 1,861,602 1,157,552 1,299,150 1,645,580 1,271,981 1,476,697 1,623,468 1,342,609 1,387,390 16,967,401 $

13 1,534,807 $ 1,392,450 1,462,327 1,838,329 1,258,123 1,414,245 1,687,794 1,317,625 1,478,838 1,693,502 1,459,520 1,480,015 18,017,575 $

14 1,675,339 $ 1,479,695 1,419,763 1,960,221 1,433,592 1,400,219 1,835,107 1,489,931 1,493,886 1,709,959 1,593,968 1,489,789 18,981,471 $

15 * 3,489,994 $ 1,566,784 1,430,286 2,213,612 1,457,610 1,421,812 1,826,749 1,486,686 1,461,142 1,880,703 1,567,111 1,509,256 21,311,743 $

16 1,857,540 $ 1,524,999 1,514,737 2,260,144 1,418,289 1,792,732 1,997,512 1,536,106 1,583,839 2,076,129 1,611,072 1,685,981 20,859,081 $

17 ** 1,782,147 $ 1,562,275 1,642,007 2,214,514 1,558,862 1,663,682 2,013,932 1,599,119 2,081,701 2,080,101 1,736,904 1,717,281 21,652,524 $

18 1,889,493 $ 1,698,713 1,721,105 2,215,777 1,563,720 1,603,658 2,115,654 1,663,248 1,670,814 2,116,191 1,748,973 1,824,277 21,831,623 $

1,917,501 1,876,187 1,786,879 2,233,215 1,623,767 1,665,239 2,196,895 1,727,116 1,734,973 2,197,453 1,816,134 1,894,330 22,669,689

841,539 $

1,050,174 $

963,895 $

2,330,272 $

(452,662) $

793,443 $

179,099 $

838,066

5.35%

12.28%

-2.12%

3.80%

0.83%

Annual: $ Increase

5.22%

6.19%

19 Vs. 18 1.48% 10.45% 3.82% 0.79% 3.84% 3.84% 3.84% 3.84% 3.84% 3.84% 3.84% 3.84% 3.84%

3.84%

* - Includes audit adjustm ent in the am ount $1,798,088.19. ** - Includes single audit adjustm ent in the am ount $355,927.23.

Annual Sales Tax $25

$20

Millions

$15

$10

$0 2010

2011

2012

2013

Budget

2014

2015

2016

2017

2018

2019

Actual

^ Forecasted as of 09/30/19

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

City of Temple, Texas

Table VI

Parks Escrow Deposits - By Addition Name December 31, 2018 Total Addition

Date of

Amount of

Expenditures/

Balance

Name

Deposit

Refunds

12/31/2018

Bell Addition

08/13/97

Colwell

03/31/99

2,250.00

450.00

2,250.00

Alford

11/06/03

450.00

Chesser-Pitrucha

02/05/04

450.00

Simpson

03/05/04

225.00

Ditzler

07/09/04

225.00

Avanti

11/22/04

450.00

Meadow Bend I & II

07/08/05

26,662.50

Willow Grove

10/12/05

225.00

Berry Creek

03/17/06

450.00

Krasivi

04/13/06

900.00

Bluebonnet Meadows

08/21/06

2,025.00

Lantana II

10/03/07

1,350.00

Meadow Oaks

11/05/07

225.00

Eagle Oaks at the Lake III

02/14/08

4,725.00

Clark

02/14/08

225.00

Downs First I

07/30/08

1,125.00

Country Lane III

05/07/09

7,200.00

Scallions

08/18/09

900.00

Overlook Ridge Estates

11/13/09

3,375.00

Hamby

06/11/10

225.00

Villa Andrea

02/07/11

450.00

West Ridge Village

07/27/12

5,850.00

Nathans

10/18/12

225.00

Lago Terra

11/06/12

17,550.00

Wildflower Meadows I

11/14/12

16,200.00

Creeks at Deerfield

02/25/13

7,875.00

Porter

05/07/13

450.00

King's Cove

07/10/13

1,125.00

Residences at D'Antoni's V

10/22/13

1,125.00

Brazos Bend

02/27/14

8,550.00

Oaks at Lakewood

02/27/14

8,325.00

Alta Vista II

03/06/14

55,125.00

Ranch at Woodland Trails

04/22/14

4,500.00

Ranch at Woodland Trails #2

04/22/14

4,950.00

Villas at Friars Creek

12/31/14

15,300.00

5,400.00

9,900.00

Salusbury VII

01/26/15

1,350.00

1,044.00

306.00

Westfield X

09/09/15

12,600.00

7,037.25

Villas at Friars Creek

09/28/15

14,850.00

Phillips

10/13/15

225.00

Hartrick Valley Estates

12/02/15

5,400.00

Plains at Riverside I

06/17/16

10,350.00

Spurlock's Arbour

07/11/16

450.00

Long View Estates

07/27/16

2,925.00

Bluebonnet Ridge Estates II

09/29/16

225.00

Barnhardt

10/31/16

225.00

Goates

02/21/17

675.00

Portico at Fryers Creek

03/28/17

29,475.00

1,325.47

306.99

2,690.11

450.00

24.53

7,568.01

5,859.89

5,562.75 14,850.00

(Continued)

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

City of Temple, Texas

Table VI

Parks Escrow Deposits - By Addition Name

(Continued)

December 31, 2018 Total Addition

Date of

Amount of

Expenditures/

Balance

Name

Deposit

Refunds

12/31/2018

Hills of Westwood IX

03/31/17

Moore's Mill

04/13/17

225.00

Hidden Creek

05/11/17

1,350.00

Park Ridge

06/30/17

2,700.00

Wells Place

08/15/17

225.00

Highline

09/22/17

22,387.50

Alta Vista III

09/26/17

53,325.00

Lago Terra III

10/31/17

3,375.00

MKC

12/01/17

900.00

Amata Terra

03/09/18

11,475.00

Tennesse Valley

05/01/18

6,075.00

Hills of Westwood IX

05/25/18

7,200.00

JS Clark

07/02/18

225.00

Horsehugger Acres

08/09/18

450.00

Quill Estates

08/10/18

225.00

Legacy Ranch II

08/31/18

21,825.00

Riverside Trail

09/17/18

900.00

Portico at Fryers Creek

09/19/18

450.00

Oliver

09/25/18

450.00

Kurek

10/17/18

225.00

Hilldell Estates III

10/25/18

225.00

Evans

11/07/18

675.00

Accumulated Interest

14,400.00

533,681.62

14,400.00

2,122.40

103,931.62 Total

111,605.23

577.60

91,679.01 $

2, 8

12,252.61 $

422,076.39

Notes: 1. In response to an opinion from the City Attorney's Office, the interest earnings will no longer be added to each individual deposit. 2. Funds appropriated to construct restrooms at South Temple Park. 3. Funds appropriated for a playground at Meadow Bend Park 4. Funds appropriated for a shade structure and Ten Spin play feature at Von Rosenberg Park. 5. Funds appropriated for a sculpture, doggie pots, a pollinator wildflower area and benches at Conner Park. 6. Funds appropriated for a picnic shelter at Westridge Park. 7. Funds appropriated for a shade structure at West Temple Park. 8. Fund appropriated for development of Alta Vista Park. Park escrow funds may be used only for land acquisition or development of a neighborhood park located within the same area as the development or in close proximity to the development. Land acquisition or development costs include but are not limited to land purchases; design and construction of landscaping, utilities, structures, sidewalks and trails; and purchase and installation of new equipment such as playscapes, outdoor furniture and lighting fixtures. Park escrow funds may not be used for costs of operation, maintenance, repair or replacement. Funds designated for development of an existing neighborhood park must be spent within two years from receipt. Funds designated for land acquisition and development of a new neighborhood park must be spent within five years from receipt. QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

STRATEG IC INVESTMENT ZONE S

The Cityâ&#x20AC;&#x2122;s Strategic Investment Zone (SIZ) is designed to encourage redevelopment of strategically important neighborhoods and corridors that might otherwise not occur in the absence of incentives. The incentives would include the availability of a matching grant where the City participates with dollars or in-kind services to encourage redevelopment. The grant matrix includes funds or services related to faĂ§ade replacement or upgrading, sign improvements, landscaping improvements, asbestos abatements, demolitions and sidewalk replacement.

Table VII

City of Temple, Texas Redevelopment Grants and Incentive Programs within Strategic Investment Zones (SIZ) As of December 31, 2018 SIZ Contract/ Map Council # Award

Original Match Amount

Grantee

Expiration Date

Payment Date

14,429

11/15/2018

In Process

In Progress

Façade, Sign, Landscaping and Demolition

115,000

12/7/2018

In Process

In Progress

Façade, Sign, Sidewalks, and Landscaping Façade and Sprinkler System

14,429

Actual City Match $

Improvement Status Improvement Description

11/15/2017 Knob Creek Masonic Lodge

12/7/2017 Caelum Altus IV, LLC

2/15/2018 Investors Lane, Inc

26,000

2/15/2019

12/28/2018

Complete

6/28/2018 Short Term Lending, LLP

90,530

6/28/2019

In Process

In Progress

Façade, Sign, Landscaping and Demolition

6/28/2018 Short Term Lending, LLP

70,000

6/28/2019

In Process

In Progress

Façade, Sign, Sidewalks, and Landscaping

6/28/2018 United Way of Central Texas

70,000

6/28/2019

In Process

In Progress

Façade and Sprinkler System

*Committed/Encumbered/Pending FY 2019 $

385,959

SIZ Program Summary

FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 *FY 2019

Budget Reinvestment Budget Zone #1 General Fund Expenditures $ 85,000 $ - $ 85,000 24,198 95,714 119,004 142,437 80,712 100,000 69,994 100,000 65,785 100,000 135,528 100,000 22,508 42,132 100,000 204,158 250,000 162,000 146,887 275,000 100,000 385,959

Total

525,000 $

1,170,151 $

Total Allocated to Date Expenditures to Date Remaining Available Funds

$ $

1,695,151 (1,296,865) 398,286

1,296,865

Redevelopment Grants and Incentive Programs with Strategic Investment Zones (SIZ) $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $2009

2010

2011

2012

2013

2014

2015

2016

QUARTERLY FINANCIAL STATEMENTS – FOR THE THREE MONTHS ENDED 12.31.18

2017

2018

2019*

QUARTERLY FINANCIAL STATEMENTS â&#x20AC;&#x201C; FOR THE THREE MONTHS ENDED 12.31.18

2 North Main Street Temple, Texas 76501 254-298-5631 www.templetx.gov